HUD MULTIFAMILY CHART OF ACCOUNTS

HUD MULTIFAMILY CHART OF ACCOUNTS ASSETS 1120 1121 1125 1130 1131 1130N 1135 1137 1140 1145 1160 1165 1170 1175 1180 1190 1200 1100T 1191 1410 1420 1...
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HUD MULTIFAMILY CHART OF ACCOUNTS ASSETS 1120 1121 1125 1130 1131 1130N 1135 1137 1140 1145 1160 1165 1170 1175 1180 1190 1200 1100T 1191

1410 1420 1440 1450 1460 1465 1470 1480 1490 1400T 1495 1400N

Cash - Operations Construction Cash Account Cash - Entity Tenant/Member Accounts Receivable (Coops) Allowance for Doubtful Accounts Net Tenant Accounts Receivable Accounts Receivable - HUD Medicare/Medicaid/Other Insurance Receivable Accounts and Notes Receivable - Operations Accounts and Notes Receivable - Entity Accounts Receivable - Interest Interest Reduction Payment Receivable Short Term Investments - Operations Short Term Investments - Entity Inventory Miscellaneous Current Assets Miscellaneous Prepaid Expenses Total Current Assets

Other Assets 1510 1515 1520 1525 1590 1500T 1000T

Tenant/Patient Deposits Held in Trust

Restricted Deposits 1310 Escrow Deposits 1320 Replacement Reserve 1330 Other Reserves 1340 Residual Receipts Reserve 1355 Bond Reserves 1365 General Operating Reserve (Coops) 1367 Sinking Fund 1370 Deposits to Coops 1381 Management Improvement and Operating Plan 1300T Total Deposits

Land Buildings Building Equipment (Portable) Furniture for Project/Tenant Use Furnishings Office Furniture and Equipment Maintenance Equipment Motor Vehicles Miscellaneous Fixed Assets Total Fixed Assets Accumulated Depreciation Net Fixed Assets

Investments - Operations Investments - Entity Intangible Assets Cash Restricted for Long-term Investment Miscellaneous Other Assets Total Other Assets Total Assets

LIABILITIES AND PARTNERS' DEFICIT Current Liabilities 2105 Bank Overdraft - Operations 2110 Accounts Payable - Operations 2111 Accounts Payable - Construction/ Development 2112 Accounts Payable - Project Improvement Items 2113 Accounts Payable - Entity 2115 Accounts Payable - 236 Excess Income due HUD 2116 Accounts Payable - Section 8 & Other 2120 Accrued Wages Payable 2121 Accrued Payroll Taxes Payable 2123 Accrued Management Fee Payable 2130 Accrued Interest Payable - Section 236

Property and Equipment

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HUD MULTIFAMILY CHART OF ACCOUNTS 2131 2132

2180 2190 2210 2230 2122T

Accrued Interest Payable - First Mortgage (or Bonds) Accrued Interest Payable - Second Mortgage Accrued Interest Payable - Other Loans and Notes (Surplus Cash) Accrued Interest Payable - Other Loans and Notes Accrued Interest Payable - Flexible Subsidy Loan Accrued Interest Payable - Capital Improvements Loan Accrued Interest Payable - Operating Loss Loan Accrued Interest Payable - Capital Recovery Payment (M2M) Accrued Property Taxes Notes Payable (Short-term) Mortgage (or Bonds) Payable - First Mortgage (Bonds) (Short Term) Mortgage Payable - Second Mortgage (Short Term) Other Loans and Notes Payable - Surplus Cash (Short Term) Other Loans and Notes (Short Term) Flexible Subsidy Loan Payable (Short Term) Capital Improvement Loan Payable (Short Term) Operating Loss Loan Payable (Short Term) Capital Recovery Payment Payable (Short Term M2M) Utility Allowances Miscellaneous Current Liabilities Prepaid Revenue Deposits to Coops Total Current Liabilities

2191

Tenant/Patient Deposits Held In Trust (Contra)

2133 2134 2135 2136 2137 2139 2150 2160 2170 2172 2173 2174 2175 2176 2177 2179

2390 2300T

Bonds) Mortgage Payable - Second Mortgage Other Loans and Notes Payable - Surplus Cash Other Loans and Notes Payable Flexible Subsidy Loan Payable Capital Improvement Loan Payable Operating Loss Loan Payable Capital Recovery Payment Payable (M2M) Interest on Loans or Notes Payable (Long Term) (M2M) Miscellaneous Long Term Liabilities Total Long Term Liabilities

2000T

Total Liabilities

2322 2323 2324 2325 2326 2327 2329 2330

EQUITY DATA Net Assets (Profit-Motivated, Corporation) 3131 Unrestricted Net Assets 3132 Temporarily Restricted Net Assets 3133 Permanently Restricted Net Assets 3130 Total Net Assets 2033T Total Liabilities and Equity/Net Assets Owners' Equity (Profit-Motivated, other than corporation) 3130 Total Equity 2033T Total Liabilities and Equity Equity Data (Profit-Motivated Corporation) 3161 Common Stock (Corporations) 3162 Paid-in Surplus (Corporations) 3163 Retained Earnings (Corporations) 3164 Other Equity (Corporations) 3160 Total Equity (Corporations) Total Liabilities and Equity/Retained Earnings 2036T (Corporations) Net Assets (Cooperative, other than Non-Profit) 4000T Total Net Assets 2033T Total Liabilities and Equity/Net Assets

Long Term Liabilities 2305 Accounts Payable - Entity (Long-term) 2310 Notes Payable (Long-Term) 2311 Notes Payable - Surplus Cash 2320 Mortgage (or Bonds) Payable - First Mortgage (or

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HUD MULTIFAMILY CHART OF ACCOUNTS 5410 5430 5440 5490 5400T

Members' Equity (Cooperative, Non-Profit) 4100 Unrestricted Net Assets 4200 Temporarily Restricted Net Assets 4300 Permanently Restricted Net Assets 4000T Total Equity/Net Assets 2040T Total Liabilities and Members' Equity REVENUE Rent Revenue 5120 5121 5140 5170 5180 5190 5191 5192 5193 5194 5195 5100T

Rent Revenue - Gross Potential Tenant Assistance Payments Rent Revenue - Stores and Commercial Garage and Parking Spaces Flexible Subsidy Revenue Miscellaneous Rent Revenue Excess Rent Rent Revenue/ Insurance Special Claims Revenue Retained Excess Income Lease Revenue (Nursing Home or 232) Total Rent Revenue

Vacancies 5220 5240 5250 5270 5290 5200T 5152N

Apartments Stores and Commercial Rental Concessions Garage and Parking Space Miscellaneous Total Vacancies Net Rental Revenue (Rent Revenue Less Vacancies)

Other Revenue 5910 5920 5945 5960 5970 5990 5900T 5000T

Laundry and Vending Revenue Tenant Charges Interest Reduction Payments Revenue Expiration of Gift Donor Restrictions Gifts Miscellaneous Revenue Total Other Revenue Total Revenue

Administrative Expenses 6203 Conventions and Meetings 6204 Management Consultants 6210 Advertising and Marketing 6235 Apartment Resale Expense (Coops) 6250 Other Renting Expenses 6310 Office Salaries 6311 Office Expenses 6312 Office or Model Apartment Rent 6320 Management Fee 6330 Manager or Superintendent Salaries 6331 Administrative Rent Free Unit 6340 Legal Expense - Project 6350 Audit Expense 6351 Bookkeeping Fees/Accounting Services 6370 Bad Debts 6390 Miscellaneous Administrative Expenses 6263T Total Administrative Expenses

5300 Revenue 5300

Financial Revenue - Project Operations Revenue from Investments - Residual Receipts Revenue from Investments - Replacement Reserve Revenue from Investments - Miscellaneous Total Financial Revenue

Nursing Homes/ Assisted Living/Board & Care/Other Elderly Care/Coop/ and Other Revenues

Financial Revenue

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HUD MULTIFAMILY CHART OF ACCOUNTS Utilities Expenses 6420 6450 6451 6452 6453 6400T

6830 6840 6845 6850 6890 6800T

Fuel Oil/Coal Electricity Water Gas Sewer Total Utilities Expense

Interest on Notes Payable (Long Term) Interest on Notes Payable (Short Term) Interest on Capital Recovery Payment (M2M) Mortgage Insurance Premium/ Service Charge Miscellaneous Financial Expenses Total Financial Expenses

6900 Expenses Operating & Maintenance Expenses 6510 Payroll 6515 Supplies 6520 Contracts 6521 Operating and Maintenance Rent Free Unit 6525 Garbage and Trash Removal 6530 Security Payroll/Contract 6531 Security Rent Free Unit 6546 Heating/Cooling Repairs and Maintenance 6548 Snow Removal Vehicle and Maintenance Equipment Operation and 6570 Repairs 6590 Miscellaneous Operating and Maintenance Expenses 6500T Total Operating and Maintenance Expenses Taxes & Insurance 6710 6711 6720 6721 6722 6723 6790 6700T

6900 Operating Results 6000T 5060T 6600 6610 5060N

Nursing Homes/Assisted Living/ Board & Care/Other Elderly Care Expenses

Total Cost of Operations before Depreciation Profit (Loss) before Depreciation Depreciation Expenses Amortization Expense Operating Profit or (Loss)

Corporate or Mortgagor Revenue/Expenses 7105 Entity Revenue 7110 Officer's Salaries 7115 Incentive Performance Fee (M2M) 7120 Legal Expenses 7130 Federal, State, and Other Income Taxes 7141 Interest on Notes Payable 7142 Interest on Mortgage Payable 7190 Other Expenses 7100T Net Entity Expenses

Real Estate Taxes Payroll Taxes (Project's Share) Property & Liability Insurance (Hazard) Fidelity Bond Insurance Workmen's Compensation Health Insurance and Other Employee Benefits Miscellaneous Taxes, Licenses, Permits and Insurance Total Taxes and Insurance

Change in Net Assets from Operations 3247 Change in Unrestricted Net Assets from Operations Change in Temporarily Restricted Net Assets from 3248 Operations Change in Permanently Restricted Net Assets from 3249 Operations 3250 Change in Total Net Assets from Operations

Financial Expenses 6820 Interest on Mortgage (or Bonds) Payable

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HUD MULTIFAMILY CHART OF ACCOUNTS 3130

Total Net Assets

Part II Total mortgage (or bond) principal payments required during the audit year [12 monthly payments]. This S1000-010 applies to all direct loans and HUD-held and fully insured mortgages. Any HUD approved second mortgages should be included in this figure. Total of 12 monthly deposits in the audit year into the Replacement Reserve account, as required by the S1000-020 Regulatory Agreement even if payments may be temporarily suspended or reduced.

Equity Data - Entities other than Corporations S1100-010 Beginning of Year Balance 3250 Net Income or Loss S1200-420 Distributions S1200-430 Contributions S3100-030 Prior Period Adjustment S1100-020 Other Changes in Equity 3130 End of Year - 3130

Replacement Reserves, or Residual Receipts and S1000-030 Releases which are included as expense items on this Profit and Loss statement.

Equity Data - Corporations S1100-300 Beginning Balance - Common Stock (Corporations) S1100-310 Change in Common Stock (Corporations) 3161 Common Stock (Corporations) S1100-400 Beginning Balance - Paid-in Surplus (Corporations) S1100-410 Change in Paid-in Surplus (Corporations 3162 Paid-in Surplus (Corporations) Beginning Balance - Retained Earnings S1100-500 (Corporations) S1100-510 Change in Retained Earnings (Corporations) 3163 Retained Earnings (Corporations) S1100-600 Beginning Balance - Other Equity (Corporations) S1100-610 Change in Other Equity (Corporations) 3164 Other Equity (Corporations) Beginning of Year Balance/Prior Year Total Equity S1100-700 (Corporations) S1100-710 Change in Total Equity (Corporations) 3160 Total Equity (Corporations

Project Improvement Reserve releases under the S1000-040 Flexible Subsidy Program that are included as expense items on this Profit and Loss statement. EQUITY DATA Equity Data - Non-Profit S1100-060 Previous Year Unrestricted Net Assets 3247 Change in Unrestricted Net Assets from Operations S1100-065 Other Changes in Unrestricted Net Assets 3131 Unrestricted Net Assets S1100-070 Previous Year Temporarily Restricted Net Assets Change in Temporarily Restricted Net Assets from 3248 Operations S1100-075 Other Changes in Temporarily Restricted Net Assets 3132 Temporarily Restricted Net Assets S1100-080 Previous Year Permanently Restricted Net Assets Change in Permanently Restricted Net Assets from 3249 Operations S1100-085 Other Changes in Permanently Restricted Net Assets 3133 Permanently Restricted Net Assets S1100-050 Previous Year Total Net Assets 3250 Change in Total Net Assets from Operations S1100-055 Other Changes in Total Net Assets

Equity Data - Cooperative Certificates Held in Treasury (Coops) - Beginning S1100-100 Balance S1100-105 Certificates Held in Treasury (Coops) - Change 4010 Certificates Held in Treasury (Coops) S1100-110 Certificates of Initial Capital Value (Coops) -

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HUD MULTIFAMILY CHART OF ACCOUNTS S1100-115 4020 S1100-120 S1100-125 4030 S1100-130 S1100-135 4040 S1100-140 S1100-145 4050 S1100-150 S1100-155 4060 S1100-160 S1100-165 4070 S1100-170 S1100-175 4080 S1100-180 S1100-185 4000T

Beginning Balance Certificates of Initial Capital Value (Coops) - Change Certificates of Initial Capital Value (Coops) Surplus/Deficiency from Operations (Coops) Beginning Balance Surplus/Deficiency from Operations (Coops) Change Surplus/Deficiency from Operations (Coops) Amortized Mortgage (Coops) - Beginning Balance Amortized Mortgage (Coops) - Change Amortized Mortgage (Coops) Replacement Reserve (Coops) - Beginning Balance Replacement Reserve (Coops) - Change Replacement Reserve (Coops) General Operating Reserve (Coops) - Beginning Balance General Operating Reserve (Coops) - Change General Operating Reserve (Coops) Paid-in Surplus (Coops) - Beginning Balance Paid-in Surplus (Coops) - Change Paid-in Surplus (Coops) Other (Coops) - Beginning Balance Other (Coops) - Change Other Equity (Coops) Total Equity/Net Assets (Coops) - Beginning Balance Total Equity/Net Assets (Coops) - Change Total Members Equity/ Net Assets (Coops)

S1200-050 S1200-070 S1200-090 S1200-100 S1200-110 S1200-120 S1200-140 S1200-150 S1200-160 S1200-170 S1200-180 S1200-181 S1200-182 S1200-190 S1200-195 S1200-210 S1200-220 S1200-223 S1200-225 S1200-230 S1200-240

Administrative Management Fee Utilities Salaries and Wages Operating and Maintenance Real Estate Taxes Property Insurance Miscellaneous Taxes and Insurance Tenant Security Deposits Other Operating Expenses Interest on Mortgages Interest Payments - Second Mortgage Interest Payments - Third Mortgage Interest on Notes Payable Interest on Capital Recovery Payment (M2M) Mortgage Insurance Premium (MIP) Miscellaneous Financial Entity - Incentive Performance Fee (M2M) Entity/Construction Disbursements Total Disbursements Net Cash provided by (used in) Operating Activities

Cash Flow From Investing Activities S1200-245 Net Deposits to the Mortgage Escrow account Net Deposits to the Reserve for Replacement S1200-250 account S1200-255 Net Deposits to Other Reserves S1200-260 Net Deposits to the Residual Receipts account Net Deposits to the General Operating Reserve S1200-280 (coops) S1200-290 Net Apartment Rehabilitation Deposits (coops) Net Deposits to the Management Improvement and S1200-300 Operating Plan account S1200-310 Net Deposits to the Long Term Investment account S1200-330 Net Purchase of Fixed Assets

CASH FLOWS Cash Flow from Operating Activities S1200-010 Rental Receipts S1200-020 Interest Receipts S1200-025 Gifts S1200-030 Other Operating Receipts S1200-035 Entity/Construction Receipts S1200-040 Total Receipts

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HUD MULTIFAMILY CHART OF ACCOUNTS 3250

S1200-340 Other Investing Activities S1200-345 Entity/Construction Investing Activities S1200-350 Net Cash used in Investing Activities

Change in Total Net Assets from Operations

Adjustments to Reconcile Net Profit (Loss) to Net Cash Provided by (Used in) Operating Activities 6600 Depreciation Expenses 6610 Amortization Expense Decrease (increase) in Tenant/Member Accounts S1200-490 Receivable S1200-500 Decrease (increase) in Accounts Receivable - Other S1200-505 Increase in Gifts Receivable S1200-510 Decrease (increase) in Accrued Receivable S1200-520 Decrease (increase) in Prepaid Expenses Decrease (increase) in Cash Restricted for Tenant S1200-530 Security Deposits Decrease (increase) in Entity/ Construction Asset S1200-535 accounts S1200-540 Increase (decrease) in Accounts Payable Increase (decrease) in Accounts Payable - HUD S1200-550 Excess Rents S1200-560 Increase (decrease) in Accrued Liabilities S1200-570 Increase (decrease) in Accrued Interest Payable Increase (decrease) in Tenant Security Deposits held S1200-580 in trust S1200-590 Increase (decrease) in Prepaid Revenue Other adjustments to reconcile net profit (loss) to Net S1200-600 Cash provided by (used in) Operating Activities Increase (decrease) in Entity/Construction Liability S1200-605 accounts

Cash Flow from Financing Activities S1200-360 Mortgage (or Bond) Principal Payments S1200-361 Principal Payments - Second Mortgage S1200-362 Principal Payments - Third Mortgage S1200-365 Proceeds from Mortgages, Loans, or Notes Payable S1200-370 Principal Payments on Loans or Notes Payable S1200-385 Proceeds from Flexible Subsidy Loans S1200-390 Flexible Subsidy Loan principal payments S1200-395 Proceeds from Capital Improvement Loans Principal payments on Capital Improvement Loan S1200-400 Payable S1200-405 Proceeds from Operating Loss Loans S1200-410 Principal payments on Operating Loss Loan Payable S1200-413 Proceeds from Capital Recovery Payment (M2M) Principal Payments on Capital Recovery Payment S1200-417 (M2M) S1200-420 Distributions S1200-430 Contributions S1200-450 Other Financing Activities S1200-455 Entity/Construction Financing Activities S1200-460 Net Cash used in Financing Activities Net increase (decrease) in Cash and Cash S1200-470 Equivalents

S1200-610 Net Cash provided by (used in) Operating Activities S1200-620 Comments

Cash & Cash Equivalents S1200-480 Beginning of Period Cash S1200-485 Gifts of Investment S1200-486 Endowment Gifts Received S1200T End of Period Cash

SCHEDULE OF RESERVE FOR REPLACEMENTS Schedule of Reserve for Replacement 1320P Balance at Beginning of Year 1320DT Total Monthly Deposits 1320ODT Other Deposits

Reconciliation of Net Profit (Loss) to Net Cash Provided by (Used in) Operating Activities

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HUD MULTIFAMILY CHART OF ACCOUNTS 1320INT 1320RGL 1320UGL 1320WT 1320OWT 1320 1320R

S1300-110 Other Current Obligations S1300-140 Total Current Obligations

Interest on Replacement Reserve Accounts Realized Gain or (Loss) Unrealized Gain or (Loss) Approved Withdrawals Other Withdrawals Balance at End of Year, Confirmed by Mortgagee Deposits Suspended or Waived Indicator

S1300-150 Surplus Cash (Deficiency) Annual Distribution earned during fiscal period S1300-160 covered by the statement Distribution Accrued and Unpaid as of the end of the S1300-170 prior fiscal period Distributions and Entity Expenses paid during fiscal S1300-180 period covered by statement S1300-190 Distribution earned but Unpaid Amount Available for Distribution during next fiscal S1300-200 period S1300-203 Incentive Performance Fee Payable (M2M) S1300-204 Percentage Surplus Cash Split (M2M) Surplus Cash Available for Second Mortgage S1300-205 Payments (M2M) S1300-206 Surplus Cash Available for Distribution (M2M) S1300-210 Deposit Due Residual Receipts

Schedule of Residual Receipts 1340P Balance at Beginning of Year 1340DT Total Deposits 1340ODT Other Deposits 1340INT Interest on Residual Receipt Accounts 1340RGL Realized Gain or (Loss) 1340UGL Unrealized Gain or (Loss) 1340WT Approved Withdrawals 1340OWT Other Withdrawals 1340 Balance at current fiscal year end

COMPUTATION OF SURPLUS CASH (MID-YEAR) S1400-010 Semi-Annual Period Ended ie: 12/31/2001 S1400-020 Cash S1400-030 Tenant Subsidy due for semi-annual period S1400-040 Other S1400-050 Total Cash

COMPUTATION OF SURPLUS CASH S1300-010 Cash Tenant subsidy due for period covered by financial 1135 statement S1300-030 Other S1300-040 Total Cash S1300-050 S1300-060 S1300-070 S1300-075 S1300-080 S1300-090 S1300-100 2210 2191

S1400-060 S1400-070 S1400-080 S1400-090 S1400-100 S1400-110 S1400-120 S1400-130 S1400-140 S1400-150

Accrued Mortgage (or Bond) Interest Payable Delinquent Mortgage (or Bond) Principal Payments Delinquent Deposits to Reserve for Replacements Accounts Payable - 30 days Loans and Notes Payable [due within 30 days] Deficient Tax Insurance or MIP Escrow Deposits Accrued Expenses [not escrowed] Prepaid Revenue Tenant Security Deposits Liability

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Accrued Mortgage (or Bond) Interest Payable Delinquent Mortgage (or Bond) Principal Payments Delinquent Deposits to Reserve for Replacements Accounts Payable - [due within 30 days] Loans and Notes Payable [due within 30 days] Deficient Tax Insurance or MIP Escrow Deposits Accrued Expenses [not escrowed] Prepaid Revenue Tenant Security Deposits Liability Other Current Obligations

HUD MULTIFAMILY CHART OF ACCOUNTS S1400-180 Total Current Obligations S1400-190 Surplus Cash (Deficiency) S1400-200 Distribution earned during semi-annual period Distribution accrued and Unpaid as of the end of the S1400-210 semi-annual period Distribution and entity expenses paid during semiS1400-220 annual period S1400-230 Distribution earned but Unpaid Amount Available for Distribution during next fiscal S1400-240 period S1400-250 Deposit Due Residual Receipts FIXED ASSETS 1410P 1410AT 1410DT 1410 1420P 1420AT 1420DT 1420 1440P 1440AT 1440DT 1440 1450P 1450AT 1450DT 1450 1460P 1460AT 1460DT 1460 1465P 1465AT

Beginning Balance for 1410 Additions for 1410 Deductions for 1410 Land Beginning Balance for 1420 Additions for 1420 Deductions for 1420 Buildings Beginning Balance for 1440 Additions for 1440 Deductions for 1440 Building Equipment (Portable) Beginning Balance for 1450 Additions for 1450 Deductions for 1450 Furniture for Project/Tenant Use Beginning Balance for 1460 Additions for 1460 Deductions for 1460 Furnishings Beginning Balance for 1465 Additions for 1465

1465DT 1465 1470P 1470AT 1470DT 1470 1480P 1480AT 1480DT 1480 1490P 1490AT 1490DT 1490 1400PT 1400AT 1400DT 1400T

Deductions for 1465 Office Furniture and Equipment Beginning Balance for 1470 Additions for 1470 Deductions for 1470 Maintenance Equipment Beginning Balance for 1480 Additions for 1480 Deductions for 1480 Motor Vehicles Beginning Balance for 1490 Additions for 1490 Deductions for 1490 Miscellaneous Fixed Assets Total Beginning Balance for Fixed Assets Total Asset Additions Total Asset Deductions Total Fixed Assets

1495P 6600

Beginning Balance for 1495 Total Provisions Total Accumulated Depreciation from Disposed Assets Ending Balance for Accumulated Depreciation Total Net Book Value

1400ADT 1495 1400N

SCHEDULE OF 5300 ACCOUNTS 5301 Private Pay Room & Board 5302 Private Pay Ancillary 5303 Contractual Adjustments 5305 Medicare Room & Board 5306 Medicare Ancillary 5307 Medicare Contractual Adjustments 5309 Medicaid Room & Board 5310 Medicaid Ancillary 5311 Swimming Pool Maintenance Expense

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HUD MULTIFAMILY CHART OF ACCOUNTS 5312 5315 5316 5317 5321 5325 5326 5327 5330 5331 5332 5333 5340 5341 5342 5350 5351 5352 5360 5361 5362 5365 5370 5375 5376 5380 5385 5390 5395 5396

6933 6940 6941 6942 6943 6944 6950 6951 6952 6953 6960 6961 6962 6963 6964 6965 6966 6967 6970 6971

Medicaid Contractual Adjustments VA Room & Board VA Ancillary VA Contractual Adjustments Hospice Other Public Room & Board Other Public Ancillary Other Public Adjustment Dietary Salaries Contributions and Gifts Food Dietary Supplies Registered Nurses Payroll Licensed Practical Nurses Payroll Other Nursing Salaries Housekeeping Salaries Housekeeping Supplies Other Housekeeping Drugs/Medical Supplies and Pharmaceuticals Medical Salaries Other Medical Food Servicing Laundry and Linen Housekeeping Health/Medical Services Recreation (Activities) and Rehabilitation Rehabilitation Other Service Revenue Adult Day Care Child Day Care

6972 6973 6975 6976 6977 6980 6981 6982 6983 6984 6985 6990

SCHEDULE OF 6900 ACCOUNTS 6930 Dietary Salaries 6931 Dietary Purchased Services 6932 Food

Dietary Supplies Registered Nurses Payroll Licensed Practical Nurses Payroll Other Nursing Salaries Director of Nurses Salaries Nursing Purchase Services Housekeeping Salaries Housekeeping Supplies Other Housekeeping Housekeeping Purchased Services Drugs and Pharmaceuticals Medical Salaries Other Medical Medical Supplies Medical Purchased Services Pharmacy Salaries Pharmacy Supplies Pharmacy Purchased Services Laundry and Linen Laundry Salaries Laundry, Linen, Bedding, Disposables, Purchased Services Laundry Supplies Medical Records Salaries Medical Records Supplies Medical Records Purchased Services Recreation and Rehabilitation Activities Supplies Activities Purchased Services Rehabilitation Salaries Rehabilitation Supplies Rehabilitation Purchased Services Other Service Expenses

NURSING HOME SUPPLEMENTAL DATA S1900-010 Total Licensed Beds

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HUD MULTIFAMILY CHART OF ACCOUNTS S1900-020 S1900-030 S1900-040 S1900-050 S1900-060 S1900-070 S1900-080 S1900-090 S1900-100 S1900-110 S1900-120 S1900-130 S1900-140

Capacity Medicare Pay Patient Days Medicare Pay Patient Days Percentage Medicaid Pay Patient Days Medicaid Pay Patient Days Percentage Private Pay Patient Days Private Pay Patient Days Percentage VA Pay Patient Days VA Pay Patient Days Percentage Other Pay Patient Days Other Pay Patient Days Percentage Actual Patient Days Utilization

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