Idaho Admin. Code r. 16.03.10.281, Nursing Facility: Reporting System Principle and Application

Requires providers to file annual cost reports and specifies in the information that each report must include (e.g., income statement, balance sheet, schedule of private patient charges, etc.). Notes that some providers may be required to file special reports. Requires each facility to file a separate report even if the facility is part of a chain. Establishes special reporting requirements in the event of a management or ownership change (e.g., filing of a report by the outgoing management within 60 days of the change in management, performance of an appraisal when ownership changes, etc.).