Submit Financial Data (SIERA)

Each Hospital is required to submit a Hospital Disclosure Report within four months of the hospital’s fiscal year end. The report contains detailed financial and utilization information about the facility such as:

• Type of ownership and inventory of provided services;
• Number of beds and corresponding patient utilization statistics by payer;
• Balance sheet, income statement, and statement of cash flows;
• Revenues by payer and revenue center;
• Expenses by natural classification and cost center; and
• Productive hours and average hourly rates by employee classification and cost center.

For reporting forms and instructions, see the Accounting and Reporting Manual for California Hospitals.

Annual Disclosure Reporting Forms#

The following blank reporting forms are for hospital report periods ending on or after June 30th of the year listed. Forms are provided in MS Excel (.xlsx) format. Instructions and technical letters are provided in PDF format.

Quarterly Financial and Utilization Reporting#

Each Hospital is required to file the Quarterly Financial and Utilization report 45 days after the end of each calendar quarter. Some data that the report contains are:

• Number of beds
• Discharges, patient days, and outpatient visits by payer;
• Inpatient and Outpatient revenue by payer;
• Deductions from revenue by component;
• Net patient revenue by payer;
• Operating expenses;
• Non-operating revenue net of non-operating expenses; and
• Highlighted balance sheet data.

For reporting forms and instructions, see the Accounting and Reporting Manual for California Hospitals.

Accounting and Reporting Manual for California Hospitals, Second Edition#

This manual provides the uniform accounting and reporting system required to be implemented by all California hospitals. In order to improve access to the Hospital accounting and reporting requirements, the following files contain various parts of the Hospital Manual. The files are current and include amendments incorporated by reference into the California Code of Regulations, Title 22, Section 97018, effective October 1, 2019.

• Inside Cover Page
• Manual Table of Contents
• Chapter 1000 – Accounting Principles and Concepts – Updated 7/2003
• Chapter 2000 – System of Accounts – Updated 7/2003
• Chapter 3000 – Account Distribution Index – Updated 7/2003
• Chapter 4000 – Statistics – Updated 7/2003
• Chapter 5000 – Cost Finding
• Chapter 6000 – Interpretation – Updated 7/2003
• Chapter 7000 – Annual Reporting Requirements – Updated 10/2019
• Reporting Forms 2019-Current (Excel file). These forms are for hospital report periods ending on or after June 30, 2019.
• Chapter 8000 -Quarterly Reporting Requirements – Updated 3/2024
• Glossary – Updated 7/2003

Supplemental Information#

• General Information
• Related Laws and Regulations
• Penalty Appeals
• Topical Index
• Master Page Index
• An Excel version of the hospital chart of accounts

Hospital Technical Letters#

HCAI’s Accounting and Reporting Systems Section has developed a series of technical letters regarding the uniform accounting and reporting system requirements for California hospitals. The purpose of these letters is to provide timely information to assist hospital financial officers and consultants in meeting these requirements. Please keep in mind that the older technical letters may contain instructions that relate to older annual and quarterly reporting periods, and may no longer be valid. We have elected to include them here to provide a record of all technical letters.