4 - OHRS - V10 - 2 - Chapter 4 - 2018 - 04 - 01 Final

Ministry of Health and Long Term Care
Health System Information Management Division

Health Data Branch, Data Standards Unit
Ontario Healthcare Reporting Standards v.10.2
Chapter 4
Common Primary Accounts
2018/19
Ministry of Health and Long-Term Care OHRS Chapter Four
Health System Information Management Division Common Primary Account
Table of Contents
INTRODUCTION.................................................................................................................................................. 4
4.1 ADMINISTRATION AND SUPPORT SERVICES (7* 1)....................................................................................4
4.1.1 ADMINISTRATION AND SUPPORT SERVICES SUB-CATEGORIES......................................................4

4.1.1.1 Administrative Services............................................................................................4
4.1.1.2 Functional Centre Support Services..........................................................................5
4.1.1.3 Service Recipient-Support Services...........................................................................5
4.1.2 ADMINISTRATION AND SUPPORT SERVICES ACCOUNTS...............................................................5
4.1.3 ADMINISTRATION AND SUPPORT SERVICES REPORTING RULES.....................................................6
4.1.3.1 General – 7* 1 10.....................................................................................................6
4.1.3.2 Finance - 7* 1 15......................................................................................................7
4.1.3.3 Human Resources - 7* 1 20......................................................................................7
4.1.3.4 Staff Recruitment and Retention - 7* 1 22...............................................................8
4.1.3.5 Information Systems Support - 7* 1 25....................................................................9
4.1.3.6 Information Systems Support - Implementation and Maintenance- 7* 1 25 50.....9
4.1.3.7 Communications - 7* 1 30.....................................................................................10
4.1.3.8 Materiels Management - 7* 1 35..........................................................................10
4.1.3.9 Volunteer Services - 7* 1 40...................................................................................11
4.1.3.10 Housekeeping - 7* 1 45......................................................................................11
4.1.3.11 Linen and Laundry - 7* 1 50................................................................................11
4.1.3.12 Plant Administration - 7* 1 53............................................................................12
4.1.3.13 Plant Operations - 7* 1 55..................................................................................12
4.1.3.14 Plant Security - 7* 1 60.......................................................................................13
4.1.3.15 Plant Maintenance - 7* 1 65..............................................................................13
4.1.3.16 Bio-medical Engineering/Medical Physics - 7* 1 75...........................................14
4.1.3.17 Registration (Admitting) - 7* 1 80......................................................................14
4.1.3.18 Admission/Discharge Coordination - 7* 1 82.....................................................15
4.1.3.19 Service Recipient Transport - 7* 1 85.................................................................15
4.1.3.20 Non-Service Recipient Transport - 7* 1 86.........................................................16
4.1.3.21 Health Records - 7* 1 90.....................................................................................16
4.1.3.22 Food Services - 7* 1 95.......................................................................................17
4.2 RESEARCH (7* 7).................................................................................................................................... 17
4.2.1 RESEARCH REPORTING RULES..............................................................................................17

4.3 EDUCATION (7* 8).................................................................................................................................. 18
4.3.1 EDUCATION REPORTING RULES............................................................................................18

4.4 UNDISTRIBUTED FUNCTIONAL CENTRES (7* 9).......................................................................................18
4.4.1 UNDISTRIBUTED FUNCTIONAL CENTRE ACCOUNTS...................................................................18

4.4.1.1 Non-Service Recipient Food Services - 7* 9 10.......................................................18
4.4.1.2 Marketed Services - 7* 9 20...................................................................................18
4.4.1.3 Fund Raising - 7* 9 40............................................................................................20
4.4.1.4 Scholarships/Bursaries - 7* 9 50............................................................................21
OHRS Version 10.2 2018/19 Page 2 of 29
Updated April 1, 2018
4.4.1.5 Community Services Funded by Other Sectors - 73 9 95 05...................................21
4.5 UNDISTRIBUTED ACCOUNTING CENTRES (8* 9)......................................................................................21
4.5.1 ACCOUNTING CENTRE ACCOUNTS.........................................................................................21

4.6 BALANCE SHEET ACCOUNTS................................................................................................................... 23
4.6.1 ASSETS.............................................................................................................................23
4.6.1.1 Cash........................................................................................................................23
4.6.1.2 Investments............................................................................................................24
4.6.1.3 Accounts Receivable...............................................................................................24
4.6.1.4 Inventory................................................................................................................24
4.6.1.5 Prepaid Expenses...................................................................................................25
4.6.1.6 Other Assets...........................................................................................................25
4.6.1.7 Deferred Charges...................................................................................................25
4.6.1.8 Property, Plant and Equipment..............................................................................25
4.6.1.9 Property & Plant.....................................................................................................25
4.6.1.10 Capital Equipment..............................................................................................26
4.6.1.11 Deferred Charges Software Licenses and Fees...................................................26
4.6.2 LIABILITIES........................................................................................................................26
4.6.2.1 Borrowings.............................................................................................................26
4.6.2.2 Accounts Payable...................................................................................................27
4.6.2.3 Employee/Employer Remittances Pay...................................................................27
4.6.2.4 Current Liabilities...................................................................................................27
4.6.2.5 Unearned Contributions.........................................................................................27
4.6.2.6 Other Liabilities......................................................................................................28
4.6.2.7 Deferred Contributions...........................................................................................28
4.6.3 INTERFUND BALANCES........................................................................................................28
4.6.4 NET ASSETS/FUND BALANCES..............................................................................................28
4.6.4.1 Net Assets/Fund Balances Appropriated - 6 * 1 **...............................................28
4.6.4.2 Net Assets Unappropriated....................................................................................29

Introduction
This chapter provides an overview of the accounts, definitions and reporting rules for
accounting centres and the following functional centres:
 Administration and Support
 Research
 Education
 Undistributed Services.
Chapter Four, Version 10.2 is effective from fiscal year 2018/19. Key changes from Version 10.1
are shaded in yellow.
The OHRS account groupings and reporting rules for the Balance Sheet.
4.1 Administration and Support Services (7* 1)

The Administration and Support Services framework functional centres are intended to reflect
the services that support the entire organization. These services may be provided by
employees of the organization or may be contracted out to another agency. In both instances,
human resources are required to perform the service/function.
This is in contrast to the financial data that is reported in accounting centres. Accounting
centres are used to record revenues and expenses that cannot be associated with an individual
service/function (e.g., no human resources are required).
Community organizations or hospitals providing community services that are required to
distribute administrative expenses according to a defined methodology must use the expense
account F 695 71 to record these expenses in the correct functional centre and the recovery
within legal entity account F 121 71 to record the recovery in administration functional centres.
The sum of these accounts must be equal.
Note: Accounts F 695 71 and F 121 71 are not to be used to distribute organizational
administrative expenses to direct care/service functional centres.
4.1.1 Administration and Support Services Sub-Categories

The Administration and Support Services framework functional centres have been divided into
three sections for costing and comparative purposes. These sections are administrative,
functional centre support and service recipient support. These categories should be used when
comparing overhead expenses across facilities.
4.1.1.1 Administrative Services

These accounts are established to record expenses, revenues and statistics if any, of functional
centres that support the overall administration of the healthcare organization:
 Administration - 7* 1 10
 Emergency Preparedness Services - 7* 1 12
 Finance - 7* 1 15
 Human Resources - 7* 1 20
 Staff Recruitment and Retention - 7* 1 22
 Information Systems Support - 7* 1 25
 Communications - 7* 1 30.
4.1.1.2 Functional Centre Support Services

centres that generally support the operations within the healthcare organization:
 Materiels Management - 7* 1 35
 Volunteer Services - 7* 1 40
 Plant Administration - 7* 1 53
 Plant Operations - 7* 1 55
 Plant Security - 7* 1 60
 Plant Maintenance - 7* 1 65
 Non-Service Recipient Transportation - 7* 1 86.
4.1.1.3 Service Recipient-Support Services

centres that, although directly related to service recipients, are considered as supportive for
materiality and consistency reasons.
 Housekeeping - 7* 1 45
 Laundry and Linen- 7* 1 50
 Bio-Medical Engineering/Medical Physics - 7* 1 75
 Interpretation/Translation - 7* 1 79
 Registration (Admitting) - 7* 1 80
 Admission/Discharge Coordinator - 7* 1 82
 Service Recipient Transport - 7* 1 85
 Health Records - 7* 1 90
 Food Services - 7* 1 95.
4.1.2 Administration and Support Services Accounts

As with all functional centre frameworks- the Chart of Accounts indicates the minimal level of
reporting using MOHLTC in the left hand column. With the exception of Service Recipient
Transport- the minimum level is three. Refer to the OHRS Sector specific Chapters for minimum
reporting rules. All activities must be reported in the correct functional centre regardless of
internal structures. For example- payroll is reported within the Finance FC even if it is handled
by Human Resources internally.
All functional centres are included in the OHRS Full Functional Centre List of Accounts Appendix
A.

4.1.3 Administration and Support Services Reporting Rules

4.1.3.1 General – 7* 1 10
All healthcare organizations must report Framework 1 expenses using framework 1 functional
centres regardless of internal reporting structures.
For example, if housekeeping expenses are reported incorrectly in the direct care functional
centres:
 overhead percentage of total expenses would be reduced, but
 all direct care indicators would be overstated, and
 cost per weighted case calculation would not be comparable to other facilities- as the
distribution of expenses between service recipient types would be effected.
Reporting functional centres at the lowest level possible
Organizations are encouraged to report functional centres at the lowest level possible in order
to better explain variances in performance indicators and to facilitate benchmarking. It is
expected that large organizations are able to report at level 4 or 5 and medium sized
organizations may report at level 3 with some level 4 functional centres.
Small healthcare organizations
It is recognized that in small healthcare organizations there may be one individual performing
several different tasks. Therefore, small hospitals and community organizations are required to
report only a minimum set of functional centres. Refer to sector specific chapters for reporting
requirements.
Framework 1 expenses
Framework 1 expenses cannot be distributed to other fund type activities unless there is an
incremental cost associated with the other activity; for example, if the activity was discontinued
there would be a reduction in expenses. The expense and recovery accounts created for
administrative allocation may be used when it is appropriate to distribute these expenses to
other fund types.
If an organization is providing administration and support services to another organization-
there are two options for reporting:
1. Report all expenses in the functional centre with an external recovery that is used to offset
expenses when performance indicators are calculated. This option is appropriate when the
services are insignificant
2. Create a marketed service functional centre and record all expenses and associated external
recoveries to this functional centre.
Organizations that contract administration and support services with a third party provider
must create the MOHLTC functional centre and report the related expense using the
appropriate contracted out expense account such as:
 7*1 15 F 8**10 - Finance – Contracted-Out Admin
 7*1 50 F 8**10 - Linen and Laundry – Contracted-Out Admin
 7* 1 10 - General Administration.
This series of functional centres is intended to reflect the resources required to manage and
monitor the overall activities of the healthcare organizations.
Inclusions
 Revenues and expenses related to senior executives, board of trustees, medical director,
risk management, public relations, quality assurance and French Language Services.
Exclusions
 Expenses that can be directly linked to a functional centre in one of the other frameworks.
Examples
 A Neonatologist is charged to the neonatal functional centre and not to the Medical
Directors office
 The Infection Control nurse is charged to Risk Management and not to Nursing.
Specific Requirements
 Accreditation expenses are recorded in general administration
 Legal fees associated with the overall organization are reported in general administration
 Insurance fees associated with the overall organization are reported in general
administration.
4.1.3.2 Finance - 7* 1 15
monitor the financial resources of the healthcare organizations.
Inclusions
 Revenues and expenses related to accounts payable and receivable, payroll, budgeting and
case costing.
Exclusions
 Information systems expenses for software, hardware and technical support staff for payroll
and finance systems.
 Investment revenue is reported in the finance functional centre
 When required by CPA of Canada accounting rules, interest revenue is reported in the Net
Assets of the fund that generated the revenue. All other interest revenue is reported in
finance
 Please refer to Chapter 3.3.1 Accounting for Investments & Financial Instruments
 Cash discounts are reported as an external recovery in finance functional centre
 Accounting and auditing professional fees are recorded in finance functional centre
 Interest expenses are reported in finance functional centre
 All bank service expenses are recorded in finance functional centre.
4.1.3.3 Human Resources - 7* 1 20

monitor the human resources of the organization.

Inclusions
 Personnel, labour relations, benefit management, Occupational Health and Safety (OH&S),
Employee Assistance Programs (EAP).
Exclusions
 Information systems expenses for software, hardware and technical support staff for human
resource systems
 Payroll (reported in the Finance functional centre regardless of organizational structure)
Specific Requirements:
 All advertising related to recruitment is reported in Human Resources
 Only the expenses related to the individual managing the following activities are reported in
Human Resources:
 Labour Relations: Estimates of contract settlements must be reported in the individual
functional centre compensation expense accounts as an accrual and is adjusted when
the contract is settled
 Benefits: Benefit compensation expense is reported in the functional centre reporting
the salary of the individual receiving the benefit or in the benefit contribution
accounting centre, which is cleared at year-end
 Hospital Float Pool: Float pool staff expenses must be recorded in the functional centre
utilizing these human resources
 Only the expenses of staff providing and organizing general orientation of staff are recorded
in Human Resources:
 The expenses of staff providing discipline specific orientation for new or transferred staff
are recorded in 7* 8 40 Education In-service functional centre
 The expenses related to the staff receiving this orientation are recorded in their home
functional centre as a benefit salary and hours
 All expenses related to OH&S , EAP, recruitment and retention are recorded in Human
Resources
 All related legal fees and labour relation professional fees are charged to Human Resources
 If organization staff provides services related to HR functions, such as Back Injury Prevention
Programs or Ergonomic Assessment, their compensation must be charged to the human
resources functional centre.
4.1.3.4 Staff Recruitment and Retention - 7* 1 22

This functional centre is used to record the expenses related to recruitment and retention of
staff. This functional centre is required when there is dedicated staff assigned to this function
regardless of professional designation.
Inclusions
 Compensation of dedicated staff for recruitment and retention
 Compensation of direct care staff when participating in job fairs on behalf of the healthcare
organizations
 Supply and sundry expenses related to this activity
 Staff travel expenses related to this activity , F 6 24 00

 Expenses related to interviews, e.g. paying for travel and accommodation F 6 26 00
 Advertising and recruiting agencies
 Bonuses to staff who recruit, reported in F 3 **80.
Exclusions
 Signing bonuses for new staff as this is recorded in the compensation account for this
purpose, F 3 ** 81 in the FC which the staff provide services
 New employee moving and relocation expenses F 3 ** 79
 Orientation expenses.
4.1.3.5 Information Systems Support - 7* 1 25

This series of functional centres is intended to reflect the resources required to manage,
monitor and maintain the information systems of the healthcare organization.
Inclusions
 The hardware and software expenses for all non-clinical information systems and the staff
that develops and maintains these systems. Organizations may wish to create internal
lower level accounts to identify the specific functional centre generating these expenses.
 The maintenance, upgrades and staff support for networks and infrastructure
 Interface expenses for clinical equipment to networks
 Departmental management systems.
Exclusions
 Computers, hardware and software, required for the operation of, or attached to, clinical
equipment such as computed tomography scanners, diagnostic imaging picture archiving
and communication systems (PACS), clinical laboratory analyzers, anesthesia equipment,
ECG equipment, fetal, labour and delivery, and cardiac monitoring systems
 Telecommunications equipment such as voice mail and paging systems
 Business machines such as fax machines and photocopiers
 Expenses that can be clearly identified to the clinical equipment such as device upgrades/
repairs and equipment specific software
 The “Subject Matter Expert” or “Administrators” in other functional centres.
4.1.3.6 Information Systems Support - Implementation and

Maintenance- 7* 1 25 50
This functional centre is used to report the staff that implement and maintain information
systems. Internal accounts that could roll-up for reporting in 7* 1 25 50 are the following:
 7* 1 25 50 31 - Organization (internet and email)
 7* 1 25 50 32 - Nursing
 7* 1 25 50 33 - Laboratory
 7* 1 25 50 34 - Medical Imaging
 7* 1 25 50 35 - Health Records.
 Non-clinical software licenses are expensed to information systems support
 Report Amortization of all non-clinical computer equipment
 Include Professional fees for system development.
4.1.3.7 Communications - 7* 1 30
This series of functional centres is intended to reflect the resources required to manage,
maintain and monitor the overall communications systems of the organization. In some small
community organizations there may be expenses but no compensation related to these
systems.
Inclusions
 Expenses related to the organization’s communication systems such as telephone service,
internet, paging systems, internal mail system, courier delivery and visitor information
services
 Expenses related to the movement of mail between sites such as taxi or organization owned
vehicle.
 Individual service delivery functional centres may be directly billed for variable costs such as
pagers, cell phones, courier services and long distance telephone charges when the costs
are material and clearly identified rather than including in the communications functional
centre.
4.1.3.8 Materiels Management - 7* 1 35

monitor the equipment and supplies of the organization.
Inclusions
 Purchasing, capital asset control, receiving and shipping, stores, inventory management and
distribution, reprocessing, and printing
 Contract management for services and equipment
 Request for Proposal (RFP) processes
 Transportation of supplies between sites by taxi or organization owned vehicle.
Exclusions
 Information systems expenses for software, hardware and technical support staff for
purchasing and inventory systems
 Transport of service recipients, staff, laboratory specimens, garbage handling, mail and the
materiels management functions in pharmacy, food services, laundry and linen.
 The expenses related to the actual supplies are reported in the functional centre using the
item
 Whenever possible, volume rebates discounts related to supplies should be used to reduce
the cost of inventory.

4.1.3.9 Volunteer Services - 7* 1 40

This functional centre is intended to reflect the resources required to manage and monitor
individuals that volunteer their time. Volunteer hours can be reported in this functional centre.
If there is no paid coordinator or dedicated staff, report all expenses and related statistics in the
Administrative Services functional centre 7* 1 10.
Inclusions
 The compensation expenses of a volunteer services coordinator and any expenses incurred
to recruit and recognize volunteers.
Exclusions
 Any revenues or expenses related to fund raising or profit generating activities of
volunteers. This financial data is reported in a marketed service functional centre.
4.1.3.10 Housekeeping - 7* 1 45
This functional centre is intended to reflect the resources required to manage and monitor the
staff providing housekeeping services.
Inclusions
 All expenses related to housekeeping such as cleaning of floors, walls, furniture and non-
clinical equipment.
 Waste disposal expenses.
Exclusions
 Cleaning staff that provides specialized cleaning to the Operating Room and Food Services.
The staff are not considered part of these services and is recorded as MOS in these
functional centres rather than in the Housekeeping functional centre.
 If the internal budgeting process distributes these expenses to functional centres in other
frameworks, they must be aggregated in this functional centre prior to OHRS reporting. The
housekeeping staff cannot be reported as either MOS or UPP in a direct care functional
centre
 Organizations that wish to distribute housekeeping expenses to individual functional
centres must aggregate these expenses and report in the Housekeeping functional centre
for the MOHLTC
 This can be accomplished using the F 6 97 ** Inter-Departmental expense account to record
the expense in the individual functional centre and the F 122 20 Inter-department Recovery
- Services account in the Housekeeping functional centre. When making hospital and
functional centre comparisons these accounts are omitted, in essence leaving the cost in
Housekeeping.
4.1.3.11 Linen and Laundry - 7* 1 50

This series of functional centres are used to report the collecting, sorting, washing, drying,
ironing, folding, bundling, storing, cart make-up and distributing of linen and wearing apparel

for the use of service recipients and staff. Includes all similar services obtained on a purchased
service basis.
For hospitals, this series of functional centres must net to zero when reported to the OHRS. All
linen and laundry expenses must be reported in the functional centre using the service.
Specific Requirements (hospitals)

 Whenever possible linens that are purchased for a specific area are expensed to that
functional centre at the time of purchase using F 4 25 ** Supplies – Linens; for example,
pillows, lab coats
 Expenses related to common areas such as drapes in hallways are expensed to
Housekeeping
 Laundry expenses are recorded in the Laundry functional centre and are distributed to the
consuming functional centre using the financial secondary accounts F 6 28 00 Internal
Laundry Processing and F 1 21 96 Recovery Internal Laundry.
Rationale: linen and laundry expenses vary depending on:

 the type of service provided (operating room, clinic, home)
 the volume of service recipient activity
 the use of disposables versus reusable
The use of the separate level four laundry and linen functional centres are useful for
benchmarking the activities of organization-run laundry services.
4.1.3.12 Plant Administration - 7* 1 53

This functional centre is intended to reflect the expenses of administrative staff that manage
and monitor more than one of the following functional centres: Plant Operations (7* 1 55),
Plant Security (7* 1 60) and Plant Maintenance (7* 1 65). As an alternative, these plant
administration expenses can be split between the relevant functional centres and recorded as
MOS.
Exclusions
 Staff providing hands on plant operations/maintenance services.
4.1.3.13 Plant Operations - 7* 1 55

This series of functional centres is intended to reflect the expenses related to distribution and
monitoring of water, light, power, heat, refrigeration, steam, compressed air and other building
service systems throughout the healthcare organization.
In small facilities and for community sectors this functional centre may include plant security
and plant maintenance staff. Please refer to sector specific chapters for additional small
organization reporting requirements.
Rental or lease of space can only be reported in Plant Operations and Marketed Services.
Exclusions
 Compensation for staff that maintains and monitors plant systems

 Expenses related to heat, hydro, water and other utilities, power plant operation, energy
management and incineration
 Rent and utilities related to leased space for the purpose of delivering health service
reported using F 9 60 00 financial account.
4.1.3.14 Plant Security - 7* 1 60

This series of functional centres is intended to reflect the resources required to provide
protection for service recipients, visitors, staff, and the physical plant and supplies of the
healthcare organizations.
Inclusions
 Expenses related to fire protection, occupational safety (walking staff to parking lot on night
shift), searches for missing service recipient, or activities related to incarcerated service
recipients.
Exclusions
 Security staff providing one-to-one supervision of a specific service recipient due to the
nature of their clinical status. These expenses must be charged to the functional centre
providing the clinical care as MOS compensation.
Example of exclusion
 Security services provided for a violent acute brain injured or mental health service
recipient.
Rationale: These expenses are variable in nature and related to a service recipient’s clinical
condition. When assessing the cost related to these clinical conditions the security expenses
need to be included. In addition there are a variety of approaches to providing this supervision
that might skew comparative indicators if not included e.g., one organization may use agency
nursing staff where another uses security staff.
4.1.3.15 Plant Maintenance - 7* 1 65

This series of functional centres is intended to reflect the expenses related to the general
servicing, repair and maintenance of the grounds, buildings, and building service equipment of
the healthcare organizations. Includes all similar services purchased from an external agency.
Inclusions
 All renovations are recorded using F 9 40 00 Renovations expense account
 Non-material renovations, such as those that could be considered routine maintenance and
repairs, should be recorded in the plant maintenance functional centre account.
Exclusions
 Clinical equipment expenses requiring the expertise of bio-medical staff must be recorded
in the Bio-Medical Engineering functional centre, 7* 1 75
 Building and Grounds Expenses - Expenses related to non-capital renovation, determined to
be material in amount by the organization and clearly identified, may be charged to the
functional centre where the work is performed.

 Renovations (F 9 40 00) - This account is used to record the expense relating to noncapital
renovations carried out in and expensed to specific functional centres, including the charges
from work orders when the work is carried out by health service organization personnel.
 Service contracts related to plant maintenance activities are recorded in F 9 10 ** expense
accounts (not a contracted out expense
 Major building equipment parts that are not appropriate to amortize, are recorded in
account F 9 30 00 Replacement of Major Parts.
 Organizations that wish to allocate responsibility for these expenses to individual functional
centres must aggregate these expenses and report in Plant Maintenance for OHRS reporting
 This can be accomplished using the F 6 97 ** Inter-Departmental expense account to record
the expense in the functional centre and the F 1 22 20 Inter-department Recovery - Services
account in Plant Maintenance. When making functional centre comparisons these accounts
are omitted – in essence leaving the cost in Plant Maintenance.
4.1.3.16 Bio-medical Engineering/Medical Physics - 7* 1 75

This series of functional centres is intended to reflect the resources required to apply
engineering and physical concepts, methods and technical skills to the maintenance, operation,
safety and effectiveness of devices, instrumentation and equipment used in the diagnosis and
treatment of disease, and instructing personnel in their operation.
Reporting Options
1. If there is no internal bio-medical staff: Charge all purchased expense directly to the
functional centre incurring the expense.
2. If there is internal bio-medical staff: Charge all expenses directly to the bio-medical
functional centre.
Distribute the expenses to high volume, high cost functional centres using F 7 20 00 Major
Clinical Equipment Maintenance - Internal expense account with an equal offsetting F 121 95
Major Clinical Equipment Maintenance recovery account in the bio-medical functional centre.
All remaining expenses for hospitals are allocated according to the Ontario Cost Distribution
Methodology.
Note: Distribution of bio-medical expenses to Radiation Oncology, Dialysis, Diagnostic Imaging
and the Operating Room is required.
 When these services are purchased, the expense is recorded as F 7 10 00 Equipment
Maintenance External in the functional centre incurring the expense.
4.1.3.17 Registration (Admitting) - 7* 1 80

This series of functional centres is intended to reflect the activity related to the receipt,
collection, and documentation of registration information, and the assignment of inpatients,
residents and clients to health services in accordance with the bylaws, regulations and policies
of the healthcare organizations.

In small hospitals, where one individual is responsible for health records and registration, these
expenses may be reported in the registration functional centre with the associated statistics,
Registrations S 255**50 and Health Records Abstracted S 259**00 to explain the mix of service
provided.
Exclusions
 Decentralized registration activities are recorded in the functional centre providing the
service.
 Registration statistics are required. Refer to OHRS Chapter 8 Hospitals for further details.
4.1.3.18 Admission/Discharge Coordination - 7* 1 82

The series of functional centre pertaining to the service, usually provided within an institutional
setting that identifies the health service needs of an individual for admission and coordinates
the most appropriate form of health service for that person upon discharge.
Exclusions
 The management of the clinical aspects of health service delivery (e.g., Home Care and
Community Mental Health case managers)
 This is considered as a support function within an organization, therefore, the individual
performing this service must be reported here regardless of their professional discipline (i.e.
nurse, social worker).
4.1.3.19 Service Recipient Transport - 7* 1 85

This series of functional centres is intended to reflect the activities related to the provision of
transport for inpatients, residents and clients inside and outside the healthcare organizations.
Ambulance services funded by municipalities are reported as fund type 3 and the associated
funding is also recorded in this functional centre.
Inclusions
 Compensation and related expenses for internal portering and ambulance services
Exclusions
 Compensation expenses associated with required clinical care during transport. These
expenses and the associated workload are reported in the functional centre reporting the
service recipient activity
 Staff travel expenses not related to service recipient activities. For example, meetings and
travel between sites or to the service recipient’s home
 Dedicated staff in Medical Imaging and Operating Room functional centres responsible for
service recipient portering
 Expenses for private ambulance and taxis are recorded in the functional centre requesting
the service using the expense account for Service Recipient Travel F 6 20 00.

Note
Community organizations that own or lease vehicles to provide services to clients may report all
costs related to vehicles in the direct service delivery functional centre. Refer to individual
sector chapter for further details.
4.1.3.20 Non-Service Recipient Transport - 7* 1 86

This functional centre is used to record the expenses related to the provision of transport for
employees and medical staff for the purpose of service delivery or for other organizational
activities such as meetings. These expenses may be related to a dedicated vehicle that is
provided for staff use.
Inclusions
 Compensation of dedicated staff used to transport staff (driver of staff van F 350 **)
 Expenses related to the service vehicle (amortization of equipment F 7 50 00, repairs F 7 10
00, minor equipment such as tires F 4 40 50, fuel F 4 40 40 and insurance F 6 80 00).
Exclusions
 Staff and expenses related to Materiels Management, Food Services, Pharmacy and
Laboratory
 Expenses related to service recipient travel (FC 7* 1 85)
 Expenses related to the provision of vehicles for the specific use of individual senior
administrative staff that must be recorded using the compensation account F 3 10 78
Employer Provided Perquisites.
4.1.3.21 Health Records - 7* 1 90

This series of functional centres is intended to reflect the activity related to the collection,
transcription, preservation, and dissemination of health-related data.
In small hospitals, where one individual is responsible for health records and registration, these
expenses may be reported in the Registration functional centre with the associated statistics,
Registrations S 255 **50 and Health Records Abstracted S 259**00 to explain the mix of service
provided.
Inclusions
 Data abstracting fees.
 Health Records storage expenses.
Exclusions
 Admitting, registration or library functions.
 Health Records Abstracted S 259 ** 00 must be reported by hospitals
 This statistic is recorded by service recipient category since the time it takes to abstract
health records for each type of service recipient can vary significantly.

4.1.3.22 Food Services - 7* 1 95

This series of functional centres is intended to reflect the activities related to the provision and
preparation of food to meet the normal and therapeutic nutritional needs of inpatients, clients,
and residents whose meals are provided by the healthcare organizations.
Refer to sector specific chapter for detailed reporting requirements.
Inclusions
 Delivery and distribution of meals and tray pick-up within and between sites
 Stock food provided to residents, clients and inpatients
 Labour expenses related to food preparation and distribution
 Contracted out food service
 Includes meals that are prepared and paid for by the healthcare organizations and delivered
to clients in community settings
 Staff that perform specialized cleaning.
Exclusions
 Clinical Nutrition FC 7* 4 45
 Non-Service Recipient Food Services FC 7* 9 10
 Expenses related to external catering
 Housekeeping staff that perform general cleaning tasks.
4.2 Research (7* 7)

The Research Framework is intended to reflect the grants, donations and expenses that relate
to research. Organizations may want to establish detailed functional centre accounts that
facilitate aggregation of research accounts by funding agency or by principle investigator.
Inclusions
 Compensation and supplies for formal research
 Incremental administrative and support expenses regardless of whether these expenses are
covered by research grants.
Exclusions
 Expenses related to clinical services that result from research
 Example: extra blood work or diagnostic imaging exam.
4.2.1 Research Reporting Rules

 When research is funded through non MOHLTC/LHIN grants/donations, the functional
centre is recorded as fund type 3
 When research is funded with operational funds, the functional centre is recorded as fund
type 1 or 2 depending on the organization, for example hospitals use 1 and community
organizations use 2
 Interdepartmental recovery and expense accounts are not used to transfer expenses to this
functional centre.

4.3 Education (7* 8)

The Educational Framework is intended to reflect activity related to the provision of in-service
education programs to the healthcare organization’s personnel, as well as formal education
programs to undergraduate and post-graduate technical, professional and medical
students/trainees. Reporting is generally at level 3 with the exception of Mental Health and
Addictions which is at level 4.
Inclusions
 Staff whose primary role is the coordination and provision of education for staff or students
 Hospital library, audiovisual and medical illustration activities.
Exclusions
 The salary of staff attending orientation and in-service educational events
 The salary of front-line staff supervising students or new hires during hands-on orientation
 This is recorded as a worked hours in the functional centre with non-service recipient
workload
 The expenses related to staff attendance at conference or professional meetings
 Expenses related to the provision of service recipient education
 Human Resource staff providing hospital orientation.
4.3.1 Education Reporting Rules

 Most education functional centres are funded through general operating funds and
reported as FC 71 8 or FC 72 8
 Funding for the provision of formal education must be reported in the functional centre
reporting the expenses
 When an academic organization provides support for the coordination of students
placement, the functional centre is recorded using the usual operating fund type with an
off-setting account F 1 20 20 External Recovery – Services.
4.4 Undistributed Functional Centres (7* 9)

Undistributed functional centres are used to record activity that is not related to the provision
of clinical or client services of healthcare organizations. Please refer to the OHRS Sector specific
Chapters for specific reporting requirements.
4.4.1 Undistributed Functional Centre Accounts

4.4.1.1 Non-Service Recipient Food Services - 7* 9 10
This series of functional centres is only used by healthcare organizations with Food Service staff
that generate revenue in addition to providing service for non-service recipients such as the
public or for the service recipients of other organizations.
4.4.1.2 Marketed Services - 7* 9 20

Marketed Services have one or more of the following characteristics:
1. the primary purpose of the activity is revenue generation
2. the costs and revenue are easily isolated
3. the activity is not typically associated with the service of the healthcare organization
4. the level of activity is material.
Inclusions
 Service sold to other organizations including unions
 Non-clinical services and goods that usually generate revenue or cost recovery such as
parking, telephones, cafeteria, convenience store, retail pharmacy, equipment not covered
by OHIP, gift shop, coffee shop even if subsidized by operating funds
 Other income generating services such as building rental
 Expenses for building and building services including amortization of capital expenditures
and utilities
 Incremental administrative and support expenses.
Exclusions
 Clinical/healthcare services that generate a health/client service record
Marketed Service functional centres are only created when the volume is significant. If minimal
activity, report the recovery and expenses in the associated functional centre.
When the compensation recovered is material, it is best to report this in a marketed service
functional centre along with the external recovery of earned hours to avoid distortions in FTE
calculations and average cost per earned hour within the operating functional centres.
FC 7* 9 20 32 Compensation (Union, other Legal Corp.), is used to record the compensation
expenses and associated external recovery related to staff contracted out arrangements,
secondments, union business and other similar activities. In most cases the sum of all financial
accounts reported in this functional centre equal zero but in other situations the expenses may
exceed the revenues. Using Marketed Services ensures that recovered expenses are not
included in the direct cost of client services.
Marketed Services Reporting Rules
 Income is generally reported as an external recovery F 120 20
 Marketed service functional centres are not required to report detailed compensation
expenses or statistics
 When an activity is a combination of both service provision and sale of goods, the functional
centre used should reflect the major activity
 Interdepartmental expenses (F 122 **) and recoveries (F 697 00) must not be used.
Administrative Expenses:
 Only incremental organizational overhead related to the provision of the marketed service
activity is to be reported directly in the marketed service functional centres
 Note: Accounts F 695 71 and F 121 71 are not to be used for Marketed Services to distribute
organizational administrative expenses.
Example: An additional 0.5 FTE accounting position, to support the marketed service expenses,
must be charged to the marketed service functional centre. If the marketed service was
discontinued, the employee would be terminated. However, a portion of the VP Finance salary
cannot be charged as this salary would be paid regardless of the presence of a marketed service
activity.
Provision of Health Service:
 Service recipient services recorded in a formal health record, that are not funded by
LHIN/MOHLTC sources, are reported in the functional centre which describes the service
provided using the appropriate fund type. These are not marketed services.
 Service recipient activities that do not generate a health or client service record are
considered marketed service; for example services provided for another organization such
as WSIB assessment.
Staff:
 When staff provide services for another organization and the service is material, this is
classified as a marketed service for the providing organization. If the service is related to
the provision of direct care, the organization receiving the service reports a contracted out
service recipient activity expense and statistic.
 In particular, this would apply when a contract for the service has been negotiated and the
service is continuous. All compensation and supplies must be distributed to the marketed
service functional centre. This would not apply for the occasional situation, as the cost
would not be material and it would be shown as a recovery in the functional centre
providing the service. It is recognized that in some situations this service may be at cost.
Equipment:
 Amortization expenses must be distributed to Marketed Services. For example, Parking (FC
7* 9 20 85) would include Amortization Expense for Land Improvements (F 95020).
73 9 20 ** Fund type 3 marketed service functional centres are commercial marketed services
which involve a third party and are independently financed. Healthcare organization’s resources
are normally not involved. These are intended to be revenue-generating services, and these
activities are not usually associated exclusively with the health services of the organization. An
organization health/client record is not generated.
4.4.1.3 Fund Raising - 7* 9 40

This functional centre is used to record the revenues and expenses associated with the
generation of donations when a Foundation does not perform this function. This isolates the
expenses related to fund raising from the cost of healthcare services. There would be no impact
on performance measures as these expenses are reported in an undistributed functional centre
with both the expenses and donations reported.
The net proceeds from Fund Raising, leaving the functional centre in a “balanced” position are
journalized to the balance sheet Deferred Donation Current 41800 series of accounts, or the
Deferred Donation Long Term 51800 series of accounts before finalizing year end. The revenue
is amortized to match the amortization expense of the equipment purchased through fund
raising activities.
Alternatively, some organizations record all the donations directly into the deferred liability
accounts at the time the monies are received and only journalize the revenue to cover the fund

raising expenses. The amortization of the donation revenue must also match the amortization
expense of the equipment that was purchased with the funds.
4.4.1.4 Scholarships/Bursaries - 7* 9 50
These accounts are used to record scholarships and bursaries provided by the healthcare
organizations. If funded through donations or grants, use fund type 3.
4.4.1.5 Community Services Funded by Other Sectors - 73 9 95 05

Pertaining to community services offered that are not funded or related to the services funded
by LHIN or MOHLTC. The services offered to community clients vary by healthcare
organizations.
4.5 Undistributed Accounting Centres (8* 9)

Accounting Centres are intended to reflect items of revenue or expense for which allocation to
specific services, inpatients, residents, clients or programs is inappropriate, or impractical, or
both, for reasons relating to the source of revenue or nature of the expense, or the availability
of data, or the utility of the information which would be obtained.
Inclusions
 Funding and revenue and expenses that cannot be associated with a particular activity.
Examples: global funding, inpatient revenue, bad debt expense, New Experimental Experience
Rating (NEER) rebate/penalty, building and building service amortization and interest on long
term liabilities.
Exclusions
 Funding and revenue and expenses that can be associated with a particular activity
4.5.1 Accounting Centre Accounts

1. AC 8* 9 11 Operating Grants from LHIN/Ministry
This accounting centre account is used to record global allocations and one time payments
received from LHIN or Ministry.
The following four undistributed accounting centres are for Hospital use only. Please refer to
Chapter 8 for further reporting details and requirements.
1. AC 8* 9 15 ** Inpatient Revenues
2. AC 8* 9 23 Ambulance Revenues (Receiving Hospital)
The revenue for the hospital portion is recorded in Ambulance Revenue accounting centre
(AC 81 9 23). The ministry portion of the revenue collected and remitted to the Minister of
Finance is recorded in the appropriate liability account (Other Current Liabilities -
Government Reporting Entity 4 17 95).
3. AC 8* 9 25 ** Provision for Doubtful IP/Residents Accounts (Bad Debts)
4. AC 8* 9 35 Provision Ambulance Doubtful Accounts (Bad Debts)

The following undistributed accounting centres are to be used by all healthcare sectors:
1. AC 8* 9 30 Provision for OP/Client Doubtful Accounts (Bad Debts)
2. AC 8* 9 40 Provision Other Doubtful Accounts (Bad Debts)
Bad debt expenses for the provision of doubtful accounts are reported using the secondary
account F 6 65 00.
3. AC 8* 9 45 Other Undistributed Revenues
This account should be limited to only those revenues that cannot be linked to specific
functional centres and are not included in the accounts above.
4. AC 8* 9 50 Amortization – Undistributed
5. AC 8* 9 51 Gain or Loss on Disposal
Accounts 8*950 and 8*951 are ONLY used to record building and building service expenses.
All major equipment expenses must be reported in the functional centre using the
equipment in the provision of service. The amortized revenues from restricted capital
donations that are related to the amortized expense are also reported in the functional
centre using the equipment.
6. AC 8* 9 55 Interest on Long Term Liabilities – Undistributed
This account should be limited to the current interest expense of long term liabilities that
cannot be identified to specific functional centres.
7. AC 8* 9 60 Municipal Taxes
This account is generally used by Hospitals to record the municipal tax based on rated beds.
Please refer to Chapter 8 - Hospitals for more information.
8. AC 8* 9 65 Employee Future Benefits Expense
Report employee future benefit expenses using F3 05 **. These expenses are not to be
recorded in the individual functional centres. Detailed accounts by type of benefit are
required using the secondary accounts F 3 05 **. There is no requirement to report these
benefits by broad occupational group.
9. AC 8* 9 90 Other Undistributed Expenses
This account should be limited to only those expenses that cannot be linked to specific
functional centres and are not included in the accounts above.
Some organization level statistics are reported in this accounting centre. Examples include
the following:
 S 820 20 ** Employees by Union/Non Union Affiliation
 S 855 ** ** Individuals Served by Organization
 S 861 ** 00 Total Days Stay
 S 898 00 00 Calendar Days In Reporting Period

 S 899 00 10 Service Locations/Sites (Own/Rent)
 S 899 00 15 Service Access Points
 S 899 00 20 Publicly Funded Schools
 S 899 00 30 Private/Home Schools.
10. AC 8* 9 95 Employee Benefits Debit Clearing Account
11. AC 8* 9 96 Employee Benefits Credit Clearing Account
These accounts are only used when the healthcare organizations do not have the technical
ability to report detailed employee benefits in individual functional centres.
4.6 Balance Sheet Accounts

Balance sheet accounts are consistent across healthcare sectors. Please refer to the full balance
sheet listing in OHRS Appendix D and Chapter Two: Account Structure, Section 2.4. Balance
sheet accounts must only be submitted at the level defined as MOHLTC in Appendix D.
Healthcare organizations are to report an integrated balance sheet that includes all programs
and fund types. There are exceptions for some community organizations that meet specific
criteria. Refer to the appropriate sector chapter for details.
Reminder
 The balance sheet and statement of operations must reconcile with the audited financial
statements.
Effective 2007/08, the Province mandated the consolidation of hospitals (with other sectors to
be possibly added later) for inclusion in the Province's financial statements. Organizations
consolidated in the Province's financial statements are referred to as Government Reporting
Entities (GRE).
Reporting the GRE detail is mandatory for hospitals. Hospitals must be able to distinguish
financial transactions between GRE and non-GRE organizations.
Accounts are available to meet the requirements of the Government Reporting Entity. These
accounts are not subject to GRE materiality levels and are to be used to capture all transactions.
For more information regarding GRE requirements and a listing of GRE organizations refer to
the Hospital Menu and the link to the Reporting Entity Project on the Health Data Branch
private website (https://hsim.health.gov.on.ca/HDBPortal/) that is owned and operated by
the Health Data Branch (HDB) of the Ontario Ministry of Health and Long-Term Care (MOHLTC).
4.6.1 Assets
4.6.1.1 Cash
1* 1** Cash
Canadian and foreign cash must be reported separately. Negative cash balances are not
accepted.

4.6.1.2 Investments
1 * 2 ** Investments - Short Term
3 * 2 ** Investments - Long Term
Short Term investments are those that the healthcare organization anticipates converting to
cash during the current year. Long term investments are those that do not mature within one
year of the balance sheet date. Failure to correctly record investments in short and long term
categories distorts financial indicators such as Working Capital and Current Ratios.
CIHI MIS Standards require detailed reporting of investments to identify short term
investments, bonds, and stocks. Refer to OHRS Appendix D for a detailed account listing. If the
investments of the organization are managed by a third party and the details of the
investments are not available, report the value of these investments in Ontario account 1 * 2 70
Pooled/Blended/Mutual Funds.
The balance sheet accounts for unrealized change are used to meet the reporting requirements
resulting from CPA of Canada Handbook revision Section 3855. The unrealized change in short
term and long term investments resulting from the market value adjustment required for
financial instruments are reported in these accounts. Consult with your auditors and refer to
this Handbook section for financial statement presentation requirements.
4.6.1.3 Accounts Receivable

1 * 3 ** Accounts Receivable – Current and
1 * 4 ** Accounts Receivable – Other Current
3 * 4 ** Accounts Receivable – Long Term
Current accounts are used to record receivables that are due within one year.
Accounts receivable must be reported separately from the allowance for doubtful accounts.
Allowance for doubtful accounts, 1* 3 55, is used to record the estimated uncollectible portion
of the healthcare organization’s receivables.
Amounts owing to healthcare organizations from their Foundation are recorded as Accounts
Receivable – Other 1* 400.
4.6.1.4 Inventory
1*5** Inventories of Supplies
Items purchased for future use must be recorded in the Inventory account. Expenses are not to
be reported until the item is consumed. Recording items prior to use distorts cost indicators.
The valuation of “stock" should be at cost. Obsolete or slow moving items should be written
down to an amount representing their actual value, or written off completely if there is no
value.
4.6.1.5 Prepaid Expenses

1*6** Prepaid Expenses

These accounts are used to record the current portion of services or other expenses that have
already been paid for but will be used in future periods and as such are charged to the periods
they benefit.
Items should only be set up as prepaid when the amounts involved are significant. Insignificant
amounts may be charged directly to the appropriate functional centre expense account in the
period in which they are incurred, providing there is no material expense variance for that
period.
4.6.1.6 Other Assets

1*7** Other Current Assets
These accounts are used to record assets that are not classified elsewhere.
4.6.1.7 Deferred Charges

1*8** Deferred Changes - Current
These accounts are used to record the current portion of expenditures considered to benefit
future accounting periods. They are recorded as expenses over the future period. Examples
include discount on bonds or expenses of issuing them.
Expenditures of this type differ from prepaid expenses as they do not have any surrender or
recovery value if the arrangement under which they are incurred is terminated.
4.6.1.8 Property, Plant and Equipment

3* 8 ** (See OHRS Appendix H Glossary of Terms - Balance Sheet Accounts)
Property, plant and equipment purchased in the current year are recorded in the “distributed
and purchased in current fiscal year” accounts, with the exception of land, buildings, building
service equipment and leasehold improvements. At the beginning of the new year (April 1),
these accounts are cleared with the balance being transferred to the accumulated total for
prior years.
4.6.1.9 Property & Plant

 3*8 10 Land
 3*8 15 Other Non – Amortizable Assets
 3*8 2* Land Improvements– Distributed
 3*8 3* Buildings – Distributed
 3*8 4* Building Service Equipment – Distributed
 3*8 6* Leasehold Improvements
 3*8 7* Construction in Progress.
4.6.1.10 Capital Equipment

Please refer to Chapter 3 - Business Rules, section 3.3.7 Accounting for Equipment and Capital
Assets for more information.

Major equipment assets and amortization are recorded as distributed because all major
equipment expenses must be reported in the functional centres using the equipment.
Major equipment for Information Systems must be recorded separately in the specific
Information System (IS) balance sheet accounts.
 3* 8 50 - Major Equipment Excluding IS – Distributed - Accum. Total Previous Years
 3* 8 51 - Major Equipment Excluding IS – Distributed - Accum. Amortization
 3* 8 54 - Major Equipment excl. Information Systems – Distributed & Purchased in Current
Fiscal Year
 3* 8 62 - Major Equipment – Information Systems – Distributed & Purchased in Current
Fiscal Year
 3* 8 57 - Major Equipment IS – Distributed - Accum. Total Previous Years
 3* 8 58 - Major Equipment IS – Distributed - Accum. Amortization.
In Ontario the threshold for capitalization is a MINIMUM of $1,000 to a MAXIMUM of $5,000.
Once this is established, consistency should be maintained. The threshold value may be
derived through the application of accounting concepts such as materiality, consistency,
generally accepted accounting principles on capital assets criteria, benefit/cost constraints and
professional judgment.
All healthcare organizations should use straight-line amortization per CIHI MIS Standards.
Refer to the CIHI Amortization schedule and OHRS Appendix J for estimations of useful life and
guidelines on when to capitalize acquisitions and renovations.
4.6.1.11 Deferred Charges Software Licenses and Fees

 3* 8 80 - Deferred Charges - Software Licenses and Fees, Accum. Total Previous Years
 3* 8 81 - Deferred Charges - Software Licenses & Fees, Accum. Amortization
 3* 8 84 - Deferred Charges – Software Licenses & Fees Distribution and Purchases – Current
Fiscal Year.
Deferred Charges - Software Licenses & Fees - Current Fiscal Year account (3* 8 84) is used to
record the cost of software licenses and fees acquired during the current year which are
considered capital acquisitions. This account must be cleared to zero at the beginning of each
fiscal year, with the balance being transferred to Deferred Charges - Software Licenses and
Fees ( 3* 8 80).
4.6.2 Liabilities
4.6.2.1 Borrowings
4 * 2 ** Borrowings - Short Term
5 * 2 ** Borrowings - Long Term
Temporary loans from Foundations for operating purposes are recorded as short-term
borrowings. If there is a written agreement for a longer period, record as 5 * 2 90 Other Long-
term Debt. Proper recording of current and long-term liabilities is essential as current liabilities
are used in the calculation of working capital, an important measurement tool.
4.6.2.2 Accounts Payable

4 * 3 ** Accounts Payable –Current
For instructions and information regarding sales tax reporting, refer to the CPA Accounting
Standards.
4.6.2.3 Employee/Employer Remittances Pay

4*4** Employee/Employer Remittances Pay
Use to record the amount of deductions from employees’ earnings not yet remitted to an
outside agency or association, including the share of items as pension, medical insurance,
hospitalization, employment insurance, workers` compensation, etc., that the healthcare
organization has agreed, or is required to pay. It is recommended to use the detailed accounts
for internal reporting.
4.6.2.4 Current Liabilities

4 * 5 ** Accrued Liabilities – Current
Accrual is required within any accounting period for:
 gross pay earned but not paid
 the organization’s share of benefit contributions owing but not paid
 the cost of credits for vacation pay, statutory holiday pay, sick banks and other vested
benefits, which employees earn, and for which the related expenses were not already
directly charged to the functional centre.
Note: Past sick bank should be recorded as a liability 4 * 5 50 or 5 * 7 00 for long term vested
banks.
Employee future benefit expense (F 3 05 **) and balance sheet accounts are used to record the
accrued liability for employee future benefits earned in the current period and settled in future
periods. The liability relates to benefits such as termination benefits and other post-
employment benefits provided under various benefits plans.
4.6.2.5 Unearned Contributions

4*6** Unearned Contributions - Current
As part of operations, revenue or recoveries can be received prior to the service being
provided. This account records money received in one accounting period and not earned until
the following accounting period.
This account is not to be used for LHIN/MOHLTC allocation or one time funding unless specific
instruction or approval has been received from the LHIN/MOHLTC.
4.6.2.6 Other Liabilities

4* 7 ** Other Liabilities – Current
5* 7 ** Other Liabilities – Long Term

These accounts are used to record other liability current and long term that are not recorded
elsewhere.
4.6.2.7 Deferred Contributions

4 * 8 ** Deferred Contributions - Current
5 * 8 ** Deferred Contributions – Long Term
These accounts are used to record unamortized deferred contributions which have been
received for specific purposes, but which have been intentionally deferred, for future matching
with the periodic expense associated with the specific purposes. The deferral method of
accounting is required for all healthcare organizations. All restricted donations are to be
recorded as a liability and amortized in the period as the associated expense.
In Ontario, specific balance sheet and amortization revenue accounts are used to provide
greater detail regarding the purpose of restricted donations and grants. These accounts are
required for OHRS reporting.
4.6.3 Interfund Balances

1*9** Interfund Balances
Interfund balances arise from transactions affecting two or more funds, such as a transfer of
assets or liabilities, or the payment of one fund’s expenses out of another fund’s assets. Each
account may be either a debit or a credit depending on whether it represents a receivable or a
payable from one fund to another.
The Ontario account 1* 9 20 Interfund Balances Due From (To) Other Votes is used by the main
operating fund (*) to record the receivable or payable.
The 1 * 9 30 Interfund Balances Due From (To) Other Sources account is used by the main
operating fund (*) to record the receivable or payable for the fund type 3 operating fund.
Where a permanent transfer of operating fund assets or liabilities is being made to clear the
interfund balance, the transfer is recorded using the net asset appropriated accounts 6* 1 ** or
the other undistributed expenses functional centre 8* 9 90.
4.6.4 Net Assets/Fund Balances

4.6.4.1 Net Assets/Fund Balances Appropriated - 6 * 1 **
The net assets accounts also referred to as equity or fund balances, represents the residual
interest in its assets after deducting its liabilities. Net assets may include specific categories of
items that may be either restricted or unrestricted as to their use.
Organizations should segregate appropriated assets by designated purpose.
4.6.4.2 Net Assets Unappropriated

6*2 00 Net Assets - Unappropriated
Unappropriated net assets are those assets which have not been transferred to a reserve or
other fund.
6*2 10 Net Assets - Unappropriated Unrealized Gain/Loss
This account is used to record the change in net assets that results from the market value
adjustment to financial instruments as required by CPA Canada Handbook, Section 3855. As
the changes are unrealized until the investment/financial instrument is disposed, this account
segregates the unrealized changes from actual changes.


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Ministry of Health and Long Term Care

Health System Information Management Division

Ontario Healthcare Reporting Standards v.10.2

4.1.1 ADMINISTRATION AND SUPPORT SERVICES SUB-CATEGORIES......................................................4

4.2.1 RESEARCH REPORTING RULES..............................................................................................17

4.3.1 EDUCATION REPORTING RULES............................................................................................18

4.4.1 UNDISTRIBUTED FUNCTIONAL CENTRE ACCOUNTS...................................................................18

4.5.1 ACCOUNTING CENTRE ACCOUNTS.........................................................................................21

OHRS Version 10.2 2018/19 Page 3 of 29

4.1 Administration and Support Services (7* 1)

4.1.1 Administration and Support Services Sub-Categories

4.1.1.1 Administrative Services

4.1.1.2 Functional Centre Support Services

4.1.1.3 Service Recipient-Support Services

4.1.2 Administration and Support Services Accounts

OHRS Version 10.2 2018/19 Page 5 of 29

4.1.3 Administration and Support Services Reporting Rules

4.1.3.3 Human Resources - 7* 1 20

OHRS Version 10.2 2018/19 Page 7 of 29

4.1.3.4 Staff Recruitment and Retention - 7* 1 22

OHRS Version 10.2 2018/19 Page 8 of 29

4.1.3.5 Information Systems Support - 7* 1 25

4.1.3.6 Information Systems Support - Implementation and

4.1.3.8 Materiels Management - 7* 1 35

OHRS Version 10.2 2018/19 Page 10 of 29

4.1.3.9 Volunteer Services - 7* 1 40

4.1.3.11 Linen and Laundry - 7* 1 50

OHRS Version 10.2 2018/19 Page 11 of 29

Specific Requirements (hospitals)

Rationale: linen and laundry expenses vary depending on:

4.1.3.12 Plant Administration - 7* 1 53

4.1.3.13 Plant Operations - 7* 1 55

OHRS Version 10.2 2018/19 Page 12 of 29

4.1.3.14 Plant Security - 7* 1 60

4.1.3.15 Plant Maintenance - 7* 1 65

OHRS Version 10.2 2018/19 Page 13 of 29

4.1.3.16 Bio-medical Engineering/Medical Physics - 7* 1 75

4.1.3.17 Registration (Admitting) - 7* 1 80

OHRS Version 10.2 2018/19 Page 14 of 29

4.1.3.18 Admission/Discharge Coordination - 7* 1 82

4.1.3.19 Service Recipient Transport - 7* 1 85

OHRS Version 10.2 2018/19 Page 15 of 29

4.1.3.20 Non-Service Recipient Transport - 7* 1 86

4.1.3.21 Health Records - 7* 1 90

OHRS Version 10.2 2018/19 Page 16 of 29

4.1.3.22 Food Services - 7* 1 95

4.2 Research (7* 7)

4.2.1 Research Reporting Rules

OHRS Version 10.2 2018/19 Page 17 of 29

4.3 Education (7* 8)

4.3.1 Education Reporting Rules

4.4 Undistributed Functional Centres (7* 9)

4.4.1 Undistributed Functional Centre Accounts

4.4.1.2 Marketed Services - 7* 9 20

4.4.1.3 Fund Raising - 7* 9 40

OHRS Version 10.2 2018/19 Page 20 of 29

4.4.1.5 Community Services Funded by Other Sectors - 73 9 95 05

4.5 Undistributed Accounting Centres (8* 9)

4.5.1 Accounting Centre Accounts

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4.6 Balance Sheet Accounts

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