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53.

Illinois Department of Public Health. Division of Hospitals and Chronic
Illness. Forms for Determining Cost of Patient Care in Nursing Homes.
Springfield, Illinois. Undated, unpaged. Processed.

A suggested bookkeeping system for small nursing homes of not more
than 25 beds. It is a single entry cash book system requiring only
a limited knowledge of bookkeeping. A proposed Statement of Cost
for computing the cost per patient day and detailed instructions
for the use of this form are included.

Kansas State Department of Social Welfare. Division of Finance Accounts and Audits. Nursing Home Account Book. Topeka, Kansas, 1958. Unpaged.

This system of records is designed for keeping daily and monthly amounts of the transactions of nursing homes. It is accompanied by a detailed explanation as to how these records should be filled out. Technical terminology is not employed.

In addition to forms for recording daily and monthly transactions,
the book includes an Income Return Record and a Depreciation Schedule
designed for use in compiling annual records for income tax report-
ing.

This system may be purchased for $1.00 from the Division of Services for the Aging, State Department of Social Welfare, Topeka, Kansas.

Matz, Adolph. Thoughts on Budgetary Control and Cost Accounting.
Report of a Conference on Nursing and Convalescent Home Adminis-
tration. School of Nursing, University of Pennsylvania, Philadelphia,
Pennsylvania, December 9-13, 1957. pp. 24-33. Processed. (Very
limited supply; copies available from Chronic Disease Program,
Public Health Service, Washington 25, D. C.)

Outlines a suggested schedule of operating expenses for nursing
homes. Expenses are classified according to such functions as
administration, dietary, housekeeping, professional services, and
repairs and maintenance. Each function or department is divided
(1) salaries and wages and (2)

into two major expense groups:
supplies and other expenses.

Discusses the preparation of a budget, the maintenance of various
types of financial records, and methods of determining charges.
The author states that charges should be based on adequate and
reliable cost calculations.

54. Price, Russell W. and Price, Margaret McKinney. A Guide for Proprietary Nursing Home Operation. McKinney's Sanitarium, Inc., Yonkers,

New York, 1956. 84 PP.

Processed.

Includes a listing of suggested types of accounting records. It
is noted that "modification will have to be made and adopted,
depending upon size, patient load, and type of nursing home and
existing laws."

55. Wallace, Ira 0. Basis for Statistical Records. June 1958.

Nursing Homes 7:3, 18,

Statement emphasizing the need for nursing home administrators to maintain statistical records, since such data are necessary to properly evaluate their facilities and services. Points out that the compilation of statistical information "is possible without a great expenditure of effort. . ." and is valuable not only to individual administrators, but for overall studies of nursing home problems.

Describes steps involved in obtaining a record of total patient days of care provided over any given period. From this record the average cost of care per patient day or the average income per patient day, either for the facility as a whole or by departments, can be computed.

As Mr. Wallace, a former president of the American Nursing Home
Association, states, "Cost accounting is an entirely different
subject, but it is impossible without statistics of this nature
to conduct an intelligent cost survey."

56. Williams, Ralph C., B.S., M.D., et al. Nursing Home Management. F. W. Dodge Corporation, New York, 1959. 230 pp.

The chapter "Business Management" covers the many different
business management functions that are part of the duties of
a nursing home, regardless of its size. Points out that uniform
accounting procedures "make possible comparison of financial and
statistical information with similar enterprises. Such a compari-
son is a valuable tool in nursing home management, as it is in
other industries."

Presents a simplified accounting system to be used only as a guide. Includes illustrations of the following records: (1) Residents' register, (2) expense record, (3) cash receipts and disbursements journal, (4) income register, (5) payroll record, (6) general journal, (7) statement of operations, and (8) balance sheet.

GENERAL

57.

58.

American Hospital Association. Handbook on Accounting, Statistics and
Business Office Procedures for Hospitals. Section 1: Uniform
Hospital Statistics and Classification of Accounts.
Chicago, 1950. 155 pp. (Publication No. M 10-56.)

The Association,

Discusses recommended uniform statistics and outlines a uniform
classification of accounts. Presents suggested account numbers
and describes the items to be included in each account.

While this report is designed for use by hospitals, it may serve as
a guide to the administrators of nursing homes and related facilities.

American Hospital Association. Handbook on Accounting, Statistics and
Business Office Procedures for Hospitals: Section 2: Bookkeeping
Procedures and Business Practices for Small Hospitals. The Associa-
tion, Chicago, 1956. 170 pp.

This publication was prepared "to provide a workable and practical
guide for small hospitals in developing adequate bookkeeping pro-
cedures and business practices." It has been developed for the
use of hospitals of up to approximately 100 beds. It covers book-
keeping procedures and business practices. Presents illustrations
of suggested records and detailed descriptions of the procedures
to be followed. The appendix gives a check list of supplies,
expenses and equipment.

59. Solon, Jerry; Roberts, Dean W.; Krueger, Dean E.; and Baney, Anna Mae. Nursing Homes, Their Patients and Their Care: A Study of Nursing Homes and Similar Long-Term Care Facilities in 13 States. Public Health Monograph No. 46. Washington, U. S. Govt. Print. Office, 1956. 58 pp.

This 13-State survey was a joint project of the Commission on Chronic Illness and the U. S. Public Health Service. The study focused on the characteristics of the residents of nursing homes and related facilities and the types of care these residents receive.

Each of the 13 States surveyed its proprietary nursing homes. Some of the States also surveyed their nonproprietary nursing homes, domiciliary care homes, and chronic disease hospitals.

Although the report does not give data on the costs of providing
care, it includes general background information regarding the
charges for care and the sources of payment for the care of resi-
dents in each type of facility.

NURSING HOME PUBLICATIONS

Publications pertaining to nursing homes which are listed below may be obtained in limited quantity upon request from the Division of Hospital and Medical Facilities, Public Health Service, U.S. Department of Health, Education, and Welfare, Washington 25, D.C.

2.

3.

4.

Five Steps to Fire Safety. Reprinted from Modern Hospital,
May 1955. 4 PP.

General Hospital and Nursing Home Beds in Urban and Rural
Areas. Public Health Reports 71:985-992, October 1956.
(Reprint No. 3285).

General Hospitals and Nursing Homes: Patterns and Relation-
ships in Their Geographic Distribution. Public Health
Monograph No. 44. Washington, U. S. Govt. Print. Office,
1956. 54 PP.

Guide to Making a Survey of Patients Receiving Nursing and
Personal Care. A joint project of U. S. Public Health
Service and the Commission on Chronic Illness. Public
Health Service Pub. No. 454. Washington, U. S. Govt.
Print. Office, 1955. 55 pp.

5. Hospital and Medical Facilities in the United States: According to Approved State Plans under Title VI of the Public Health Service Act. Processed. (Issued semiannually).

6.

Inventory of Nursing Homes and Related Facilities. Public
Health Reports 69:1121-1132, December 1954. (Reprint
No. 3248).

7. Minimum Standards for Facilities Receiving Federal Funds. Reprinted from Hospital Topics, September 1955.

4 PP.

8. Nursing Homes, Their Patients and Their Care: A Study of Nursing Homes and Similar Long-Term Care Facilities in 13 States. Public Health Monograph No. 46. Washington, U. S. Govt. Print. Office, 1956. 58 pp.

9. Ownership and Size of Nursing Homes.

Public Health Reports

70:437-444, May 1955. (Reprint No. 3260).

10.

11.

Patients in Proprietary Nursing Homes. (Reprint of article
under title "Survey Shows How Services Vary" in The Modern
Hospital, May 1955). 8 pp.

Personnel Time in Nursing Homes of Washington State. Public Health Reports 73:85-95, January 1958. (Prepared by Washington State Dept. of Health and California Dept. of Social Welfare.) 12. Planning and Equipping the Nursing Home. Reprinted from The Modern Hospital, March 1956. 20 pp.

13.

14.

15.

Proprietary Nursing Homes: A Backdrop of Facts on Patients
and Care. Public Health Reports 71:646-651, July 1956.
(Reprint No. 3275).

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Washington,

the Hospital Survey and Construction Act, as Amended.
U. S. Govt. Print. Office, 1959. 61 pp.

The Nation's Health Facilities: Ten Years of the Hill-Burton
Hospital and Medical Facilities Program 1946-1956. Public
Health Service Pub. No. 616. Washington, U. S. Govt. Print.
Office, 1958.
181 pp.

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