Instructions and FAQs for

Financial and Utilization Report Website

Welcome to HCAI's Financial and Utilization Report website, where you can view, save, and print financial and utilization reports submitted by approximately 8,500 California healthcare facilities from as far back as 1976.

Detailed versions of these reports are available in both HTML and Excel formats. In addition, summary versions of annual financial reports (HTML only) are also available.

Reports are added to this website continuously, and the database includes reports submitted from today back to:
  • 1976 for annual financial reports
  • 2001 for quarterly financial reports
  • 2016 for annual utilization reports (older utilization reports are available at HCAI's LFIS website)

Finding a Report

Financial or utilization reports are searched by facility name, HCAI ID, city, or county. Enter one or more search values into the search box and then click Go. Any facilities that match the search criteria are displayed under:
  • Annual Utilization (hospitals, LTC facilities, HHA/hospices, primary care clinics, and specialty clinics)
  • Annual Financial (hospitals and LTC facilities only)
  • Quarterly Financial (hospitals only)

Under each listed facility is a Reports button that, when clicked, displays the facility's latest reports submitted to HCAI. Financial and utilization reports have different versions of each period's reports. If a report is revised after original submission, then the revised version becomes the most recent version.

To view a report, click either the HTML or Excel icon for the report you are interested in.

To print an HTML report, open the HTML version of the report. Choose "Print" from your browser's options (on most browser's right-click on the report for a list of options that should include "Print"). To save an HTML report as a PDF, choose "Print" from your browser's options. Select "Save as PDF" to save the report to your computer or network.

If a message box does not display, then a pop-up blocker on your computer may be preventing the message from displaying. To temporarily override the pop-up blocker, press the Ctrl key at the same time as you click the HTML or Excel icon. The report message box should then display:
  • Submitted Detail (HTML and Excel)
  • Audited (or revised) Detail (HTML and Excel)

In addition, annual financial reports have summary reports that contain several hundred key data values from each report (in HTML only).

If you want to find older reports for a facility, then click the Show All button and the remaining reports for that facility will be displayed with the newer reports displaying at the top.


Hospital Annual Financial Disclosure Report  
(HTML version only)

Rpt
Page		 Description
 		 Page
Begin		 Page
End
0 General Information 1 1
1 Hospital Description 2 3
2 Services Inventory 4 5
3.1-3.4 Related Hospital Information 6 9
4 Patient Utilization Statistics 10 12
4.1 Patient Utilization Statistics by Payer 13 14
5 Balance Sheet – Unrestricted Fund Payer 15 16
5.1 Supplemental Long–Term Debt Information 17 18
5.2 Statement of Changes in Property, Plant and Equipment 19 19
6 Balance Sheet – Restricted Fund 20 21
7 Statement of Changes in Equity 22 22
8 Statement of Income – Unrestricted Fund 23 25
9 Statement of Cash Flows – Unrestricted Fund 26 26
10* (Optional) Summary of Revenues and Costs 27 34
12 Supplemental Patient Revenue Information 35 46
14 Supplemental Other Operating Revenue Information 47 48
15 Re-classification Worksheet – Physician and Student Compensation – Patient Revenue Producing Centers 49 54
16 Re-classification Worksheet – Physician and Student Compensation – Patient Non-Revenue Producing Centers 55 57
17 Trial Balance Worksheet and Supplemental Expense Information – Patient Revenue Producing Centers 58 65
18 Trial Balance Worksheet and Supplemental Expense Information – Patient Non-Revenue Producing Centers 66 73
19 Cost Allocation – Statistical Basisation 74 85
20* Cost Allocation 86 103
20.1 Cost Allocation Short Form 104 109
21 Detail of Direct Payroll Costs – Patient Revenue Producing Centers 110 119
21.1 Detail of Direct Contracted Costs – Patient Revenue Producing Centers 120 121
22 Detail of Direct Payroll Costs – Non-Revenue Producing Centers 122 131
22.1 Detail of Direct Contracted Costs – Non-Revenue Producing Centers 132 133
* Completed by HCAI

LTC Facility Integrated Disclosure and Medi-Cal Cost Report  
(HTML version only)

Rpt
Page		 Description
 		 Page
Begin		 Page
End
1 General Information 1 1
2.1 Facility Description and Other General Informationm 2 2
2.2 Services Inventory 3 3
3.1-3.3 Related Persons and Organizations and Other Information 4 6
4.1 Facility Patient Days by Payer 7 7
4.2 Facility Revenue Information 8 9
4.3 Other Census and Revenue Information 10 10
5.1 Balance Sheet – General Funder 11 12
5.2 Balance Sheet – General Funder 13 14
5.3 Supplemental Long–Term Debt Information 15 15
5.4 Adjustments and Re-classifications to Balance Sheet for Computation of Return on Equity Capital 16 16
6 Balance Sheet – Restricted Fund 17 17
7 Statement of Changes in Equity 18 18
8 Statement of Income – General Fundation 19 20
9 Statement of Cash Flows – General Fund 21 21
10.1 Expense Trial Balance Worksheet 22 24
10.2 Adjustments to Trial Balance Expenses for Other Operating Revenue Offset 25 25
10.3 Adjustments to Trial Balance Expenses 26 26
10.4 Adjustments to Trial Balance Expenses – Supplemental 27 28
10.5 Expense Trial Balance Worksheet 29 29
10.6 Capital Additions, Improvements, and Replacements 30 33
10.7 Alternate Allocation Statistics – Optional 34 35
11-11.1 Allocation of Indirect Costs to Direct Cost Centers (Health Care Only) 36 39
12.1-12.2 Labor Report 40 43
13 Computation of Ancillary Services Cost Per Patient Day 44 44

Hospital Quarterly Financial Report  

Information on quarterly financial reports is still to come.


Annual Utilization Report  

Information on annual utilization reports is still to come.

 

Frequently Asked Questions

Q1. How large are the reports and what is their file format?
A1.
Each hospital annual detail report is about 1.7 Mb and consists of 131 pages.
Each LTC annual detail report is about 525 Kb and consists of 45 pages.
Each hospital quarterly report is about 85 Kb and consists of 3 pages.
All files are generated in HTML format and set-up to print on letter-sized (8.5" x 11") paper.
Q2. How can I print HTML reports? How can I save them as a PDF?
A2.
Open the HTML version of the report. To print, choose "Print" from your browser's options (on most browser's right-click on the report for a list of options that should include "Print"). To save as a PDF, choose "Print" from your browser's options. Select "Save as PDF" to save the report to your computer or network.
Q3. When are financial disclosure reports due?
A3.
By law, annual financial disclosure reports are due four months after the end of the reporting period, which is typically the facility's fiscal year end date. Extensions up to 90 days may be granted.
Quarterly reports are due 45 days after the end of each calendar quarter.
An extension of 30 days may be granted.
Q4. What are some reasons why a facility does not appear in search results?
A4.
There are several possible reasons, such as the report is not yet due, the report is delinquent, the facility is closed, the facility has placed its beds in suspense, or the facility has changed its name.
Note: All hospital locations do not submit a separate report. Many operate under a consolidated license, meaning its financial data are combined with its parent facility.
Q5. What is the difference between a "Submitted" report and an "Audited" report?
A5.
The "Submitted" report contains the original data submitted by the facility.
The "Audited" report contains all revisions or corrections made by the facility and HCAI during the desk auditing process, plus any optional data fields calculated by HCAI. The "Audited" report is available only after HCAI completes its desk audit. (Note – Medi-Cal rates for LTC facilities are based on the "Submitted" report.)
Q6. Why are some pages blank or appear to be missing data?
A6.
HCAI completes certain pages and data fields for the hospital annual and LTC facility annual reports. These pages and data fields will be blank on the "Submitted" report and completed on the "Audited" report. Additionally, some LTC facility pages are completed only by Medi-Cal providers, and will be blank on both the "Submitted" and "Audited" reports for non-Medi-Cal providers.
A summary of the calculated fields and LTC facility pages completed only by Medi-Cal providers are:
Calculated Fields on Hospital Annual Disclosure Report
  • Page 10 – All fields
  • Page 17 – Columns 12, 13, and 14
  • Page 18 – Columns 12 and 14nd 14
  • Page 19 – Columns 4, 5, 8, 11, 12, 13, and 17
  • Page 20 – All fields
  • Pages 21 – Columns 1 through 21 (odd columns only), lines 150, 225, and 405; and column 25
  • Page 21.1 – Columns 1 and 3, lines 150, 225, and 405
  • Page 22 – Columns 1 through 21 (odd columns only), lines 10, 50, 150, 200, 300, 350, and 370; and column 25
  • Page 22.1 – Column 1, lines 10, 50, 150, 200, 300, 350, and 370
Calculated Fields and Medi-Cal Provider Pages on LTC Facility Integrated Disclosure and Medi-Cal Cost Report
  • Page 5.4 – Completed only by Medi-Cal providers
  • Pages 10.3 through 10.7 – Completed only by Medi-Cal providers
  • Page 11.3 – All fields
  • Page 13 – Completed only by Medi-Cal providers
Q7. How does the Summary Individual Disclosure Report (SIDR) differ from the detailed annual report?
A7.
The SIDR includes key financial and utilization data that are reported by the facility (e.g., number of patient days and net income) and calculated by HCAI (e.g., occupancy rate and operating margin).
The HTML version of the detailed annual report contains all data.
The Excel version of the hospital annual report does not include pages 3.1 through 3.4.
The Excel version of the LTC facility annual report does not include pages 2.1, 3.1 through 3.3, and 10.6.
Q8. Why does the hospital SIDR based on the "Audited" report contain more information than the SIDR based on the "Submitted" report?
A8.
As noted in Question 5 above, HCAI completes several fields in the Hospital Annual Disclosure Report, including Page 10, which is then used to produce the SIDR. Page 10 is a summary of revenue and costs that can only be produced after the cost allocation (Pages 19 and 20) have been completed by HCAI.
Q9. Does HCAI provide a product that contains all reports?
A9.
HCAI provides complete sets of all hospital annual reports submitted from 2002 to the present via download at:
HCAI is currently developing a complete set of LTC annual reports. However, no date has been set for its release.
Q10. Who do I contact if I have questions about a facility and/or a report?
A10.
If you have general or technical questions about this site, a facility, or a report, please contact HCAI's Healthcare Data Resources Unit (HDR) at (916) 326-3802 or at DataAndReports@hcai.ca.gov. If the HDR is unable to answer your question, they will contact the appropriate data program representatives.