A provider must report in the format specified by the Texas
Health and Human Services Commission (HHSC) revenues that reflect
the activity of the provider and that are directly related to the
provision of contracted client care or services. A provider may not
report revenues from other programs or activities in which the contracted
provider may be engaged.
(1) Revenues should be reported net of charity allowances
and courtesy allowances, and bad debt expense.
(2) Any revenues received directly by the provider
through a voucher or from other direct payment systems as described
in §355.103(b)(20)(K) of this title (relating to Specifications
for Allowable and Unallowable Costs) must not be reported on the cost
report unless specifically requested by the program-specific reimbursement
methodology rules, HHSC procedures, or cost report instructions.
(3) For guidelines in reporting revenue received as
a federal grant, refer to §355.103(b)(18) of this title and to
program-specific reimbursement methodology rules.
(4) For guidelines in offsetting revenues against certain
expenses, refer to §355.103(b)(18)(D) of this title.
(5) For reporting interest income:
(A) report as interest income, with no offset to interest
expense, any interest earned on funded depreciation accounts, qualified
pension funds, and debt service reserve funds required by non-related
party lenders; and
(B) report as interest income, interest earned from
all other sources, after first netting this income against interest
expenses in the following sequence:
(i) interest incurred on working capital loans; and
(ii) interest incurred on all other loans except mortgage
loans. Mortgage loans are not to be offset.
|Source Note: The provisions of this §355.104 adopted to be effective September 1, 1996, 21 TexReg 7866; duplicated effective September 1, 1997, as published in the Texas Register October 17, 1997, 22 TexReg 10311; amended to be effective December 29, 1997, 22 TexReg 12485; amended to be effective August 31, 2004, 29 TexReg 8093; amended to be effective January 1, 2015, 39 TexReg 9193