Cost Accounting & Reimbursement
The DBHDS Office of Cost Accounting and Reimbursement provides financial management standards for state facilities and community services boards (CSBs). Standards are consistent with DBHDS Policy, Commonwealth of Virginia statutes, Federal requirements, third party insurance requirements, generally accepted accounting principles and DBHDS directives.
The manual offers CSBs guidance in structuring reimbursement functions and achieving practical application of Medicare and Medicaid regulations. The Office of Cost Accounting and Reimbursement will assist CSBs to achieve compliance with these instructions.
Financial Management Standards/Accounts Receivable and Reimbursement Procedures Manual:
- Cover
- Table of Contents
- Section 10: Introduction
- Section 20: Administration
- Section 30: Fraud and Abuse
- Section 40: Fiscal and Accounting
- Section 50: Ability to Pay
- Section 60: Billing and Collection
- Section 70: Third Parties Generally
- Section 80: Representative Payee
- Section 90: A.S.A.P.
- Section 100: Supreme Court Collections
- Section 110: Reimbursement Review
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Section 120: Appendices
- Appendix A: Medicare Advance Beneficiary Notice Form
- Appendix B: Sample Reimbursement Polices and Procedures
- Appendix C: Sample Reimbursement Officer Job Description
- Appendix D: Sample Reimbursement Specialist Job Description
- Appendix E: Internal Control Questionnaire
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