The forms generally include extensive cost, revenue, and utilization data for two or more years. For hospitals requesting rate reviews, the annual files also contain standard work papers used by the staff to analyze budget data and make recommendations regarding budgets and rate increases. Also included are hospital and staff correspondence, commission orders, current list of 100 approved charge elements, five-year capital budget, and staff notes. The annual file data serves as the foundation for the hospital's next rate review.
The permanent files contain such hospital policy information as charity care plan, write-off policy, contracts, and capitalization policy. Also included are financial statements, chart of accounts, JCAH survey, staff analysis on CER projects, and interested person or party to review correspondence. This file was used every year for a hospital's rate review.
