Hospital Accounting Regulations
| Basic data | |
|---|---|
| Title: | Ordinance on the accounting and bookkeeping obligations of hospitals |
| Short title: | Hospital Accounting Regulations |
| Abbreviation: | KHBV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Section 16 KHG |
| Legal matter: | Special administrative law , accounting law |
| References : | 2126-9-6 |
| Original version from: | April 10, 1978 ( Federal Law Gazette I p. 473 ) |
| Entry into force on: | April 15, 1978 |
| New announcement from: | March 24, 1987 ( BGBl. I p. 1045 ) |
| Last change by: |
Art. 2 Regulation of December 21, 2016 ( Federal Law Gazette I p. 3076, 3081 ) |
| Effective date of the last change: |
January 1, 2017 (Art. 3 of December 21, 2016) |
| Please note the note on the applicable legal version. | |
The Hospital Bookkeeping Ordinance (KHBV) has been regulating the accounting and bookkeeping obligations of hospitals since 1978 regardless of whether the hospital is a merchant within the meaning of the HGB and regardless of the legal form of the hospital. It was created on the basis of Section 16 of the Act on the Economic Security of Hospitals and on the Regulation of Hospital Care Rates - Hospital Financing Act (KHG).
The regulation does not apply to hospitals to the hospital financing law does not apply, for example, for hospitals in criminal or disciplinary measures for police hospitals for Bundeswehr hospitals , for hospitals, the support of the general pension and the statutory accident insurance (GUV) and their associations.
In addition, the regulation does not apply to hospitals that are not funded under Section 5 (1) No. 2, 3 or 7 of the Hospital Financing Act (KHG). For example, hospitals that fall under the scope of the Hospital Remuneration Act (KHEntgG) or the Federal Care Rate Ordinance (BPflV) according to Section 67 of the Tax Code (AO) and, as a special-purpose operation, account for at least 40 percent of the annual occupancy days or billing days for patients who only receive fees for general hospital services (Section 7 KHEntgG, § 10 BPflV) and no higher remuneration.
The KHBV regulates certain procedures (in contrast to tax accounting) to neutralize the extraordinary expenses and income in the hospital that could arise from granted subsidies. Also, the chart of accounts is determined by the KHBV.
Bookkeeping and annual accounts
The bookkeeping is done according to the double bookkeeping as well as according to the rules of §§ 238 and 239 HGB. The annual financial statements consist of the balance sheet , the income statement and the appendix including the asset statement . The annual financial statements must be prepared by April 30 of each calendar year.
Cost and performance accounting
According to the KHBV, a cost and performance accounting (KLR) must be carried out, which allows internal control and an assessment of economic efficiency and performance. There is a special cost center master plan for the KLR. Small hospitals with up to 100 beds or with only one bed-managing department can be exempted from the obligation to conduct a KLR by the state authority.
Chart of accounts for bookkeeping (account class 0 to 8), here without sub-accounts
Account class 0: Outstanding deposits and fixed assets
- 01 Land and land rights with operational buildings
- 02 free
- 03 Land and land rights with residential buildings
- 04 Land and land rights without buildings
- 05 Buildings on third-party property
- 06 Technical systems
- 07 Facilities and equipment
- 08 Assets under construction and down payments on assets
- 09 Intangible assets, participations and other financial assets
Account class 1: current assets, accruals and deferrals
- 10 supplies
- 11 Advance payments made (if not shown in account group 08)
- 12 Trade accounts receivable
- 13 Checks, cash in hand, Bundesbank and Postgiro credit balances, credit balances at banks
- 14 Securities held as current assets
- 15 Requirements under hospital financing law
- 16 Other assets
- 17 Accruals and deferrals
- 18 compensation items under the KHG
- 19 Deferred tax assets, active difference from asset offsetting
Account class 2: equity, special items, provisions
- 20 equity
- 21 Special items from donations from third parties
- 22 special items from funding under the KHG
- 23 special items from government grants and grants
- 24 Adjustment items from loan subsidies
- 25 free
- 26 free
- 27 Pension provisions
- 28 Other provisions
- 29 free
Account class 3: liabilities, accruals and deferrals
- 30 free
- 31 free
- 32 Trade payables
- 33 Liabilities from accepting bills of exchange drawn and issuing own bills of exchange
- 34 Liabilities to banks
- 35 liabilities under hospital financing law
- 36 Advance payments received
- 37 Other liabilities
- 38 Accruals and deferrals
- 39 Deferred tax liabilities
Account class 4: Operating income
- 40 Income from hospital services
- 41 Income from optional services
- 42 Income from outpatient services provided by the hospital
- 43 Usage fees (reimbursement of costs and benefit sharing) and other medical fees
- 44 Refunds, payments and benefits in kind
- 45 Income from auxiliary and ancillary businesses, emergency doctor service
- 46 Income from funding under the KHG
- 47 Government grants and grants as well as third-party grants
- 48 Income from the adjustment of adjustment items from loan subsidies and for own funds subsidies
- 49 Income from the liquidation of special items, liabilities under the KHG and compensation items from loan subsidies
Account class 5: Other income
- 50 Income from participations and other financial investments
- 51 Other interest and similar income
- 52 Income from the disposal of fixed assets and from write-ups of fixed assets
- 53 free
- 54 Income from the release of provisions
- 55 Changes in inventories and other own work capitalized
- 56 free
- 57 Other income
- 58 Income from compensation amounts for previous financial years
- 59 Other income (income relating to other periods, donations and similar contributions)
Account class 6: expenses
- 60 wages and salaries
- 61 Statutory social security contributions
- 62 Pension expenses
- 63 Expenses for grants and support
- 64 Other personnel expenses
- 65 Groceries and related services
- 66 Medical supplies
- 67 Water, energy, fuels
- 68 Economic needs
- 69 Administrative Needs
Account class 7: expenses
- 70 Expenses for central services
- 71 Repurchased consumer goods (if fixed values were established)
- 72 Maintenance
- 73 Taxes, duties, insurance
- 74 Interest and Similar Expenses
- 75 Dissolution of adjustment items and transfers of funds under the KHG to special items or liabilities
- 76 Depreciation
- 77 Expenses for the use of fixed assets in accordance with Section 9 (2) No. 1 KHG
- 78 Other expenses
- 79 Other expenses (expenses not relating to the period, donations and similar expenses)
Account class 8
- 80 free
- 81 free
- 82 free
- 83 free
- 84 free
- 85 Opening and Closing Accounts
- 86 Accrual of income that is not included in cost accounting
- 87 Definition of expenses that are not included in cost accounting
- 88 Imputed costs
- 89 free
Cost center framework for cost and performance accounting (account class 9), here without sub-accounts
- 90 Common cost centers
- 91 utilities
- 92 Medical Institutions
- 93 to 95 nursing departments - normal care
- 96 nursing departments - different nursing intensity
- 97 Other facilities
- 98 spin-offs
- 99 free
