New Jersey Administrative Code (N.J.A.C.) 8:96 — HOSPITAL FINANCIAL TRANSPARENCY

• SUBCHAPTER 1. GENERAL PROVISIONS
  • 8:96-1.1 Purpose and Scope
  • 8:96-1.2 Definitions
    
    
• SUBCHAPTER 2: FINANCIAL STATEMENTS
  • 8:96-2.1 Issuance, submission to the Department, and internet posting of audited annual financial statements
  • 8:96-2.2 Issuance and submission to the Department of unaudited quarterly financial statements
  • 8:96-2.3 Notice to Department of internet posting
    
    
• SUBCHAPTER 3: PUBLIC MEETING PURSUANT TO N.J.S.A. 26:2H-12.50
  • 8:96-3.1 Public meeting pursuant to N.J.S.A. 26:2H-12.50; availability of audited annual financial statements to attendees

• SUBCHAPTER 9: ENFORCEMENT REMEDIES
  • 8:96-9.1 Enforcement remedies and procedures

New Jersey Administrative Code (N.J.A.C.) 8:31B – FINANCIAL MONITORING AND REPORTING

• SUBCHAPTER 1: GENERAL PROVISIONS
  • 8:31B-1.1 Purpose and Scope
  • 8:31B-1.2 Definitions

• SUBCHAPTER 2: HOSPITAL REPORTING OF UNIFORM BILL DATA (INPATIENT, SAME-DAY SURGERY AND EMERGENCY DEPARTMENT OUTPATIENT)
  • 8:31B-2.1 Purpose
  • 8:31B-2.2 Implementation
  • 8:31B-2.3 Billing form
  • 8:31B-2.4 Guidelines for completion of the patient billing and abstract form
  • 8:31B-2.5 Health data submissions to the Department

• SUBCHAPTER 3: FINANCIAL MONITORING AND REPORTING
  • 8:31B-3.1 Statement of purpose
  • 8:31B-3.3 Uniform reporting: current costs and other financial data; sanctions for noncompliance
  • 8:31B-3.11 Same-day Surgery
  • 8:31B-3.16 Aggregate Current Cost Data Base
  • 8:31B-3.17 Financial elements reporting; audit adjustments
  • 8:31B-3.25 Net income from other sources
  • 8:31B-3.43 Adjustment of charges

• SUBCHAPTER 4: FINANCIAL MONITORING AND REPORTING
  • 8:31B-4.1 Purpose
  • 8:31B-4.2 Functional versus responsibility reporting
  • 8:31B-4.3 Prescribed reporting principles
  • 8:31B-4.4 Accounting entity
  • 8:31B-4.5 Continuity of activity
  • 8:31B-4.6 Reporting period
  • 8:31B-4.7 Objective evidence
  • 8:31B-4.8 Conservatism
  • 8:31B-4.9 Consistency
  • 8:31B-4.10 Full disclosure
  • 8:31B-4.11 Materiality
  • 8:31B-4.12 Basis of valuation
  • 8:31B-4.13 Accrual accounting
  • 8:31B-4.14 Matching of revenues and expenses
  • 8:31B-4.15 Revenues and deductions from revenue
  • 8:31B-4.16 Fund accounting
  • 8:31B-4.17 Long-Term Security Investments
  • 8:31B-4.18 Pooled investments
  • 8:31B-4.19 Inventories
  • 8:31B-4.20 Accounting for minor moveable equipment
  • 8:31B-4.21 Accounting for capital facilities cost
  • 8:31B-4.22 Timing difference
  • 8:31B-4.23 Reporting of pledges
  • 8:31B-4.24 Self insurance
  • 8:31B-4.25 Related organizations
  • 8:31B-4.31 Financial elements generally
  • 8:31B-4.32 Services related to patient care
  • 8:31B-4.33 Direct patient care
  • 8:31B-4.34 Paid taxes

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