Pennsylvania Code (Last Updated: April 5, 2016) |
Title 55. PUBLIC WELFARE |
PART VIII. Intellectual Disability and Autism Manual |
Subpart C. Administration and Fiscal Management |
Chapter 6211. Allowable Cost Reimbursement for Non-State Operated Intermediate Care Facilities for Persons with an intellectual disability |
Section 6211.46. Financial statement
Latest version.
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(a) Agencies operating facilities in different locations with a consolidated financial report shall designate cost centers for each location in the statement of financial activities. In addition, information accompanying the financial statement shall include the basis used in allocating income and expenses to each location.
(b) Financial statements are subject to field audits by the auditing staff from the Department or other responsible State and Federal auditing units.