DEFINITION OF COST CENTERS

					DEFINITION OF COST CENTERS
FOR THE SCHOOL OF MEDICINE




                             April 26, 2000
                                                          INDEX

                                   DEFINITION OF COST CENTERS
                                   FOR THE SCHOOL OF MEDICINE



ACADEMIC (1_) ..........................................................................................................1

ADMINISTRATIVE (2_) ..............................................................................................3

PROGRAMS (3_) ..........................................................................................................8

FACULTY SUPPORT (4_) .........................................................................................10

START UP (5_) ...........................................................................................................12

PLAN OPERATIONS (6_) ..........................................................................................13

COMMUNITY OUTREACH SITES (7_ & 8_) ..........................................................19

NON-COMPENSATION PLAN CLINICAL OPERATIONS (9_) ............................20




                                                               i
                         DEFINITIONS OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE

                                      ACADEMIC


1A     ACADEMIC PATIENT CARE                                 Subs 0, 2, 3, 6, 9 only
       SALARIES AND BENEFITS

Academic appointee salaries and benefits related primarily to patient care functions (e.g.,
consultative service for inpatients and/or outpatients) chargeable to the operating account
of the department/division. It is understood that these activities may include an
inseparable teaching component. Benefits include insurance on the additional
compensation portion of Plan Members salaries charged to sub 3. See exclusions below.

INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan
          and non-plan members will be distinguished by object code.

EXCLUDES: Academic Research Salaries & Benefits (1B), Academic Teaching Salaries
          and Benefits (1C), Housestaff (3H), Postdoctoral Scholars/Fellows (3P),
          and any salaries and benefits paid from Principal Investigator accounts.


1B     ACADEMIC RESEARCH                                            Subs 0, 2, 3, 6, 9 only
       SALARIES AND BENEFITS

Academic appointee salaries and benefits related to research functions (e.g., bench and
clinical research) chargeable to the operating account of the department/division.
Benefits include insurance on the additional compensation portion of Plan Members
salaries charged to sub 3. See exclusions below.

INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan
          and non-plan members will be distinguished by object code.

EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Teaching
          Salaries and Benefits (1C), Housestaff (3H), Postdoctoral
          Scholars/Fellows (3P), and any salaries and benefits paid from Principal
          Investigator accounts.




                                             1
                         DEFINITION OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE


1C     ACADEMIC TEACHING                                             Subs 0, 2, 3, 6, 9 only
       SALARIES AND BENEFITS

Academic appointee salaries and benefits related to classroom teaching, involvement in
education related committees, the Academic Senate and community/public welfare
service chargeable to the operating account of the department/division. Benefits include
insurance on the additional compensation portion of Plan Members salaries charged to
sub 3. See exclusions below.

INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan
          and non-plan members will be distinguished by object code.

EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research
          Salaries & Benefits (1B), Housestaff (3H), Postdoctoral Scholars/Fellows
          (3P), and any salaries and benefits paid from Principal Investigator
          accounts.


1D     ACADEMIC PATIENT CARE -                               Subs 0, 2, 3, 6, 9 only
       PRIOR YEAR BALANCES

Academic appointee(s) performing patient care functions (e.g., consultative service for
inpatients and/or outpatients) whose salary and benefits are to be paid from the prior year
carryforward balance in an operational account. Utilization of this cost center for an
eligible academician is temporary (e.g., salary guarantee with a finite time limit for a new
physician). Most importantly, the use of this cost center for an academician requires prior
approval of the Dean (i.e., Compensation Plan budget). Benefits include insurance on the
additional compensation portion of Plan Members salaries charged to sub 3. See
exclusions below.

INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan
          and non-plan members will be distinguished by object code.

EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research
          Salaries & Benefits (1B), Academic Teaching Salaries and Benefits (1C),
          Academic Research Prior Year Balances (1E), Academic Teaching Prior
          Year Balances (1F), Housestaff (3H), Postdoctoral Scholars/Fellows (3P),
          and any salaries and benefits paid from Principal Investigator accounts.


                                             2
                          DEFINITION OF COST CENTERS
                          FOR THE SCHOOL OF MEDICINE

1E      ACADEMIC RESEARCH -                                           Subs 0, 2, 3, 6, 9 only
        PRIOR YEAR BALANCES
Academic appointee(s) performing research functions (e.g., bench and clinical research)
whose salaries and benefits are to be paid from the prior year carryforward balance in an
operational account of the department/division. Utilization of this cost center for an
eligible academician is temporary (e.g., salary guarantee with a finite time limit for a new
physician). Most importantly, the use of this cost center for an academician requires prior
approval of the Dean (i.e., Compensation Plan budget). Benefits include insurance on
the additional compensation portion of Plan Members salaries charged to sub 3. See
exclusions below.

INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan
          and non-plan members will be distinguished by object code.

EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research
          Salaries & Benefits (1B), Academic Teaching Salaries and Benefits (1C),
          Academic Patient Care Prior Year Balances (1D), Academic Teaching
          Prior Year Balances (1F), Housestaff (3H), Postdoctoral Scholars/Fellows
          (3P), and any salaries and benefits paid from Principal Investigator
          accounts.

1F       ACADEMIC TEACHING -                                           Subs 0, 2, 3, 6, 9 only
         PRIOR YEAR BALANCES
Academic appointee(s) performing classroom teaching (including community/public
welfare service, etc) whose salaries and benefits are to be paid from the prior year
carryforward balance in an operational account of the department/division Utilization of
this cost center for an eligible academician is temporary (e.g., salary guarantee with a
finite time limit for a new physician). Most importantly, the use of this cost center for an
academician requires prior approval of the Dean (i.e., Compensation Plan budget).
Benefits include insurance on the additional compensation portion of Plan Members
salaries charged to sub 3. See exclusions below.

INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan
          and non-plan members will be distinguished by object code.

EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research
          Salaries & Benefits (1B), Academic Teaching Salaries & Benefits (1C),
          Academic Patient Care Prior Year Balances (1D), Academic Research
          Prior Year Balances (1E), Housestaff (3H), Postdoctoral Scholars/Fellows
          (3P), and any salaries and benefits paid from Principal Investigator
          accounts.
                                        3
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE

                                ADMINISTRATIVE


2M     MANAGEMENT INFORMATION SYSTEMS                            All Subs, except 0
       FOR TEACHING:

Teaching related computer expenses incurred within the department/division.

INCLUDES: Staff salaries and benefits of programmers or other computer specialists,
          consultant fees, supplies, maintenance contracts, insurance, hardware,
          software and application programs.

EXCLUDES: Management Information Systems for Research (2N) and Management
          Information Systems for Plan Administration (practice plan activities)
          (6M).


2N     MANAGEMENT INFORMATION SYSTEMS                            All Subs, except 0
       FOR RESEARCH:

Research related computer expenses incurred within the department/division.

INCLUDES: Staff salaries and benefits of programmers or other computer specialists,
          consultant fees, supplies, maintenance contracts, insurance, hardware,
          software and application programs.

EXCLUDES: Management Information Systems for Teaching (2M) and Management
          Information Systems for Plan Administration (practice plan activities)
          (6M).




                                           3
                         DEFINITION OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE


2X     DEPARTMENT TEACHING ADMINISTRATION                           All Subs, except 0

Expenses relate to the overall administration of the department’s teaching activity.

INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture,
          and service contracts. Examples: Chairman’s office staff, personnel
          administration, fiscal administration, Housestaff administration and
          medical education administration (e.g., coordinator expenses).

EXCLUDES: Management Information Systems (2M, 6M) and any expenditure
          identified as either Department Research Administration (2Y) or Plan
          Administration (6X)


2Y     DEPARTMENT RESEARCH ADMINISTRATION                           All Subs, except 0

Expenses relate to the overall administration of the department’s research activity.

INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture,
and            service contracts. Examples: Chairman’s office staff, personnel
               administration, fiscal administration, and contract and grant
administration.

EXCLUDES: Management Information Systems (2M, 6M) and any expenditure
          identified as either Department Teaching Administration (2X) or Plan
          Administration (6X)




                                             4
                             DEFINITION OF COST CENTERS
                             FOR THE SCHOOL OF MEDICINE

2R      RESEARCH SUPPORT-PRIOR YEAR BALANCES                                       All Subs, except 0

Research expenditures paid from the prior year carryforward balance. The academic improvement
expenses charged to this cost center must be of a non-recurring nature. Ongoing academic improvement
expenditures must be charged to those cost centers representing a use of the funds generated from current
year operations.

INCLUDES:        Non-recurring research costs associated with staff salaries and benefits, computer
                 hardware, consultant fees, courses, entertainment, furniture, general office
                 equipment, relocation expenses, renovations & alterations, temporary
                 funding for rental space, seminars, service contracts, software and
                 application programs, special research projects, one-time/non-recurring
        supply items, and workshops.

Examples: Payment from prior year balances for new faculty start-up for research, research recruitment,
faculty research commitments, start-up for new research programs, & specific new management information
systems for research.

EXCLUDES:        Current year costs defined under Management Information Systems Teaching (2M) and Research
                 (2N), Department Teaching (2X) and Research (2Y) Administration, Division Administration
                 Teaching (2D) and Research (2E), Housestaff (3H), Clinical Education Programs (3M),
                 Postdoctoral Scholars/Fellows (3P), General Programs Teaching (3X), and Research (3Y), Faculty
                 Commitments Teaching (4X) and Research (4Y), Recruitment Instructional (4T) and Research
                 (4R), New Faculty Start-up within first 3 years for Teaching (5X) and Research (5Y).

2T      TEACHING SUPPORT-PRIOR YEAR BALANCES                                       All Subs, except 0

Teaching expenditures paid from the prior year carryforward balance. The academic improvement
expenses charged to this cost center must be of a non-recurring nature. Ongoing academic improvement
expenditures must be charged to those cost centers representing a use of the funds generated from current
year operations.

INCLUDES:        Non-recurring teaching costs associated with staff salaries and benefits, computer
                 hardware, consultant fees, courses, entertainment, furniture, general office
                 equipment, relocation expenses, renovations & alterations, temporary funding for
                 rental space, seminars, service contracts, software and application programs,
                 special teaching projects, one-time/non-recurring supply items, and workshops.

Examples: Payment from prior year balances for new faculty start-up for teaching, instructional
recruitment, faculty teaching commitments, clinical education programs, start-up for new teaching
programs, & specific new management information systems for teaching.

EXCLUDES:        Current year costs defined under Management Information Systems Teaching (2M) and Research
                 (2N), Department Teaching (2X) and Research (2Y) Administration, Division Administration
                 Teaching (2D) and Research (2E), Housestaff (3H), Clinical Education Programs (3M),
                 Postdoctoral Scholars/Fellows (3P), General Programs Teaching (3X), and Research (3Y), Faculty
                 Commitments Teaching (4X) and Research (4Y), Recruitment Instructional (4T) and Research
                 (4R), New Faculty Start-up within first 3 years for Teaching (5X) and Research (5Y).
                                                       5
                         DEFINITION OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE


2D     DIVISION TEACHING ADMINISTRATION                      All Subs, except 0

Expenses relate to the overall administration of a division’s teaching activity. (Rolls up
to 2X).

INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture,
and       service contracts. Examples: Fiscal administration and personnel/payroll
          administration.

EXCLUDES: Management Information Systems (2M, 6M) and any expenditure
          identified as either Department Research Administration (2Y) or Plan
          Administration (6X)


2E     DIVISION RESEARCH ADMINISTRATION                      All Subs, except 0

Expenses relate to the overall administration of the division’s research activity. (Rolls up
to 2Y).

INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture,
and       service contracts. Examples: Fiscal administration, personnel/payroll
          administration, and contract and grant administration.

EXCLUDES: Management Information Systems (2M, 6M) and any expenditure
          identified as either Department Teaching Administration (2X) or Plan
          Administration (6X)




                                             6
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE


2V     TEACHING RELATED INCOME                              2XXXXX & Sub 9 only

Income related to teaching activities which has no clinical patient care component.

INCLUDES: 2XXXXX income and sub 9 recharge income generated by
          teaching related activities (e.g., Housestaff support from affiliated
          institutions, preceptorship arrangement with outside organization,
          funds generated from hosting teaching
          conferences/seminars/classes, faculty salary support from outside
          units for the provision of teaching services, etc.).

EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center.
          Also, Research Related Income (2W), Non-Managed Care Plan
          Income (6R), and Managed Care Plan Income (6Z).


2W     RESEARCH RELATED INCOME                              2XXXXX & Sub 9 only

Income related to research activities which has no clinical patient care component.

INCLUDES: 2XXXXX income and sub 9 recharge income generated by
          research related activities (e.g., administrative services provided to
          outside research project, sale of intellectual property developed
          through departmental research activities, funds generated from
          hosting research oriented conferences/seminars/classes, faculty
          salary support from outside units for the provision of research
          services, etc.)

EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center.
          Also, Teaching Related Income (2V), Non-Managed Care Plan
          Income (6R), and Managed Care Plan Income (6Z).




                                            7
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE

                                     PROGRAMS


3H     HOUSESTAFF:                                                 All Subs, except 1
       (Teaching Activity)

Expenses related to the support of Post-M.D.s (Interns and Residents).

INCLUDES: Housestaff salaries and benefits, entertainment, travel, laundry, supplies,
          and other related expenses.

EXCLUDES: Costs defined in Department Teaching (2X) and Research (2Y)
          Administration, Clinical Education Programs (3M), Postdoctoral
          Scholars/Fellows (3P), General Teaching Programs (3X), General
          Research Programs (3Y), and Plan Administration (6X).


3M     CLINICAL EDUCATION PROGRAMS:                                All Subs, except 0
       (Rolls-up to 3X)

This is a component of General Teaching Programs (3X) to be used at the discretion of
the department to identify expenses related to Clinical Education Programs: clinical
clerkships and projects for medical students, Medical Scientist Training Program
(M.D./Ph.D.), and clinical faculty support.

INCLUDES: Stipends, parking, awards, entertainment, syllabus preparation, audiovisual
          services, books and guest lecturers from other universities.

EXCLUDES: Costs defined under Department Teaching (2X) and Research (2Y)
          Administration, Housestaff (3H), Postdoctoral Scholars/Fellows (3P),
          General Teaching Programs (3X), and General Research Programs (3Y).




                                            8
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE


3P     POSTDOCTORAL SCHOLARS/FELLOWS:                             All Subs, except 1
       (Teaching Activity)

Expenses related to the support of Postdoctoral Scholars and Fellows.

INCLUDES: Postdoctoral scholars with Post M.D. titles, staff salaries and benefits
          and/or stipends and other related expenses (e.g., laboratory allowances,
          travel, and supplies).

EXCLUDES: Costs defined under Department Teaching (2X) and Research (2Y)
          Administration, Housestaff (3H), Clinical Education Programs (3M),
          General Teaching Programs (3X), and General Research Programs (3Y).


3X     GENERAL TEACHING PROGRAMS                                  All Subs, except 0

Teaching expenses related to the program of the department/division

INCLUDES: Courses, workshops, seminars, service centers, honoraria, or special
          projects, etc.

EXCLUDES: Costs defined in Housestaff (3H), Clinical Education Programs (3M),
          Postdoctoral Scholars/Fellows (3P), General Research Programs (3Y), and
          honoraria related to recruitment (4R)


3Y     GENERAL RESEARCH PROGRAMS                                  All Subs, except 0

Research expenses related to the program of the department/division

INCLUDES: Courses, workshops, seminars, service centers, honoraria, or special
          research projects, etc.

EXCLUDES: Costs defined in Housestaff (3H), Clinical Education Programs (3M),
          Postdoctoral Scholars/Fellows (3P), General Teaching Programs (3X), and
          honoraria related to recruitment (4R)




                                           9
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE


4X     FACULTY TEACHING COMMITMENTS:                             All Subs, except 0

Monetary teaching commitments to faculty who have been in their respective
departments three years or more.

INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations,
          and alterations.

EXCLUDES: Faculty Research Commitments (4Y), Recruitment (4R), New Faculty
          Teaching (5X) and Research (5Y) Start-up within the first 3 years.


4Y     FACULTY RESEARCH COMMITMENTS:                             All Subs, except 0

Monetary research commitments to faculty who have been in their respective
departments three years or more.

INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations,
          and alterations.

EXCLUDES: Faculty Teaching Commitments (4X), Recruitment (4R), New Faculty
          Teaching (5X) and Research (5Y) Start-up within the first 3 years.




                                          10
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE


4R     RESEARCH RECRUITMENT                              All Subs, except 0, 1, 2, 4, 6

All expense for recruitment of research faculty.

INCLUDES: Honoraria, airline flights, hotel, meals, entertainment and relocation
          expenses.

EXCLUDES: Instructional Recruitment (4T), Faculty Teaching Commitments (4X),
          Faculty Research Commitments (4Y), New Faculty Teaching (5X) and
          Research (5Y) Start-up within the first 3 years.


4T     INSTRUCTIONAL RECRUITMENT                         All Subs, except 0, 1, 2, 4, 6

All expense for recruitment of teaching faculty.

INCLUDES: Honoraria, airline flights, hotel, meals, entertainment and relocation
          expenses.

EXCLUDES: Research Recruitment (4R), Faculty Teaching Commitments (4X), Faculty
          Research Commitments (4Y), New Faculty Teaching (5X) and Research
          (5Y) Start-up within the first 3 years.




                                           11
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE

                                     START UP


5X     NEW FACULTY START-UP FOR TEACHING:                        All Subs, except 0

Monetary teaching commitments to new faculty through the end of the third year in the
department/division.

INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations,
          and alterations.

EXCLUDES: Faculty Teaching Commitments (4X), Faculty Research Commitments
          (4Y), Recruitment (4R), and Research (5Y) Start-up within the first 3
          years.


5Y     NEW FACULTY START-UP FOR RESEARCH:                        All Subs, except 0

Monetary research commitments to new faculty through the end of the third year in the
department/division.

INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations,
          and alterations.

EXCLUDES: Faculty Teaching Commitments (4X), Faculty Research Commitments
          (4Y), Recruitment (4R), and Teaching (5X) Start-up within the first 3
          years.




                                          12
                         DEFINITION OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE

                              PLAN ADMINISTRATION


6B     BILLING AND COLLECTION                                         All Subs, except 0

Expenses related to the operation of the department billing office.

INCLUDES: Staff salaries and benefits, supplies, equipment, etc.

EXCLUDES: Hospital Billing and Administration (6H), Management Information
          Systems for Plan Administration (6M), Non-recurring Plan Operational
          Costs (6N), and Medical Group Services & Outside Billing Agency costs
          (6P).

6C     NON-MEDICAL PLAZA                                              All Subs, except 0
       CONSULTATION SUITE COSTS:

Expenses related to direct patient care rendered in Non-Medical Plaza locations within
CHS.

INCLUDES: Staff salaries and benefits, supplies, equipment, monthly hospital recharge
          to departments for consultation suite usage (“facility usage charge”) and
          the cost of maintaining space.

EXCLUDES: 200 & 300 Medical Plaza Consultation Suite Costs (6D), 100 Medical
          Plaza Consultation Suite Costs (6E), and Non-recurring Plan Operational
          Costs (equipment, renovations, or one-time practice acquisition costs in
          excess of $25,000) (6N), Community Outreach Activities (6V).

6D     200 & 300 MEDICAL PLAZA                                        All Subs, except 0
       CONSULTATION SUITE COSTS

Expenses related to direct patient care rendered in the 200 & 300 Medical Plaza locations.

INCLUDES: Staff salaries and benefits, supplies, equipment, space rental, and the cost
          of maintaining space.

EXCLUDES: Non-Medical Plaza Consultation Suite Costs (6C), 100 Medical Plaza
          Consultation Suite Costs (6E), Non-recurring Plan Operational Costs
          (equipment, renovations, or one-time practice acquisition costs in excess
          of $25,000) (6N), and Community Outreach Activities (6V).
                                      13
                         DEFINITION OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE


6E     100 MEDICAL PLAZA                                             All Subs, except 0
       CONSULTATION SUITE COSTS

Expenses related to direct patient care rendered in the 100 Medical Plaza location.

INCLUDES: Staff salaries and benefits, supplies, equipment, space rental, and the cost
          of maintaining space.

EXCLUDES: Non-Medical Plaza Consultation Suite Costs (6C), 200 & 300 Medical
          Plaza Consultation Suite Costs (6D), Non-recurring Plan Operational
          Costs ( equipment, renovations, or one-time practice acquisition costs in
          excess of $25,000) (6N), and Community Outreach Activities (6V).

6H     HOSPITAL BILLING AND ADMINISTRATION                           Subs 3 & 5 only

Expenses related to hospital billing and collection for professional fees.

INCLUDES: Billing costs charged for Hospital Based Physicians and Bruin Care.

EXCLUDES: Billing and Collection (6B), Management Information Systems for Plan
          Administration (6M), Non-recurring Plan Operational Costs (6N), and
          Medical Group Services & Outside Billing Agency costs (6P).


6L     QUALITY ASSURANCE:                                            All Subs, except 0

Expenses incurred for Quality Assurance Programs.

INCLUDES: Staff salaries and benefits, supplies, equipment, etc..

EXCLUDES: Non-Medical Plaza Consultation Suite Costs (6C), Medical Plaza
          Consultation Suite Costs (6D), Management Information Systems for Plan
          Administration (6M), Non-recurring Plan Operational Costs (6N), and
          Plan Administration (6X).




                                             14
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE

6M     MANAGEMENT INFORMATION SYSTEMS                               All Subs, except 0
       FOR PLAN ADMINISTRATION:

Computer-related expenses incurred for Practice Plan activities.

INCLUDES: Staff salaries and benefits of programmers or other computer specialists,
          consultant fees, supplies, maintenance contracts, insurance, hardware,
          software and application programs.

EXCLUDES: Management Information Systems for Teaching (2M) and Management
          Information Systems for Research (2N).


6N     MAJOR NON-RECURRING                                  All Subs, except 0, 1, 2, & 6
       PLAN OPERATIONAL COSTS:

One-time extraordinary expenditures greater than $25,000 to be spent out of current year
funds.

INCLUDES: Equipment, renovation, and/or practice acquisition costs.

EXCLUDES: Management Information Systems for Teaching (2M), Management
          Information Systems for Research (2N), and Management Information
          Systems for Plan Administration (6M).
.

6P     MEDICAL GROUP SERVICES &                                    Subs 3, 5 only
       OUTSIDE BILLING AGENCY COSTS:

Expenses charged by Medical Group Services and/or Outside Billing Agency to the
participating department.

INCLUDES: Medical Group Services and/or Outside Billing Agency charges.

EXCLUDES: Billing and Collection (6B), Hospital Billing and Administration (6H),
          Management Information Systems for Plan Administration (6M), and
          Non-recurring Plan Operational Costs (6N),




                                           15
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE


6R     NON-MANAGED CARE PLAN INCOME:                      26XXXX & Sub 9 only

Non-managed Care Compensation Plan income.

INCLUDES: 26XXXX income and Sub 9 recharge income generated by Non-managed
          Care activities (e.g., fee-for-service professional fees, medical consultation
          income, legal consultation income, faculty salary support from outside
          units for the provision of clinical services, etc.).

EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also,
          Teaching Related Income (2V), Research Related Income (2W), and
          Managed Care Plan Income (6Z).

6Z     MANAGED CARE PLAN INCOME:                          26XXXX & Sub 9 only

Managed Care Compensation Plan income.

INCLUDES: 26XXXX income and Sub 9 recharge income (e.g., capitation monies from
          HMO’s, professional fees from PPO’s, etc.) generated by Managed Care
          (e.g. Health Net, Pru-Care, PacifiCare, etc.) contracting activities related
          solely to patient care.

EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also,
          Teaching Related Income (2V), Research Related Income (2W), and
          Non-Managed Care Plan Income (6R).




                                          16
                             DEFINITION OF COST CENTERS
                             FOR THE SCHOOL OF MEDICINE


6T      PLAN OPER.COSTS - PRIOR YEAR BALANCES:                                  All Subs, except 0

Major non-recurring operating expenditure of any amount paid from the prior year carryforward
balance. Ongoing operating expenditures must be charged to those cost centers representing a use of the
funds generated from current year operations.

INCLUDES:        Non-recurring operational costs associated with staff salaries and benefits, computer
                 hardware, consultant fees, equipment, furniture, one-time/non-recurring supply items,
                 renovations & alterations, service contracts, software and application programs, and
                 temporary funding for rental space

                 Examples: Payment from prior year balances for the start-up of a new clinic site and/or
                 program (e.g., renovation of clinic space or acquisition of clinic equipment).

EXCLUDES:        Major non-recurring operating costs for equipment, renovation, and/or practice
                 acquisition costs greater than or equal to $25,000 (6N). Current year operating costs
                 defined under Billing and Collection (6B), Non-medical Plaza Consultation Suite Costs
                 (6C), Medical Plaza Consultation Suite Costs (6D), Quality Assurance (6L), Hospital
                 Billing and Administration (6H), Management Information Systems for Plan
                 Administration (6M), and Medical Group Services & Outside Billing Agency costs (6P),
                 Community Outreach Activities (6V), and Plan Administration (6X).

6V      COMMUNITY OUTREACH ACTIVITIES                                           All Subs, except 0

The cost center encompasses all of the ongoing expenses associated with operating
distinct off-campus patient care operations (e.g., specific medical group site(s), physician
practice(s), etc.).

INCLUDES: Costs of staff salaries and benefits, supplies, equipment, rental costs, etc.

EXCLUDES: Non-medical Plaza Consultation Suite Costs (6C), Medical Plaza
          Consultation Suite Costs (6D), and Non-recurring costs in excess of
          $25,000 (6N).




                                                   17
                         DEFINITION OF COST CENTERS
                         FOR THE SCHOOL OF MEDICINE


6X     PLAN ADMINISTRATION:                                       All Subs, except 0

Expenses directly related to the administration of the Plan.

INCLUDES: Staff salaries and benefits of those individuals directly responsible for
          management and clerical support, and related non-salary expenditures
          incurred in the operation of the Plan, such as supplies, general office
          equipment, furniture, and service contracts.

EXCLUDES: Billing and Collection (6B), Non-medical Plaza Consultation Suite Costs
             (6C), 200 & 300 Medical Plaza Consultation Suite Costs (6D), 100
             Medical Plaza Consultation Suite Costs (6E), Community Outreach
             Activities (6V, 7A-7Z, 8A-8Z), Quality Assurance (6L), Management
             Information Systems for Teaching (2M), Management Information
     Systems for Research (2N), Management Information Systems for Plan
     Administration (6M), Department Teaching Administration (2X),
     Department Research Administration (2Y), Faculty Teaching
     Commitments (4X), Faculty Research Commitments (4Y), New Faculty
     Start-up for Teaching (5X) and New Faculty Start-up for Research (5Y).




                                            18
                               DEFINITION OF COST CENTERS
                               FOR THE SCHOOL OF MEDICINE

COMMUNITY OUTREACH SITES (ROLLS UP TO 6V)                                           All Subs, except 0

These cost centers encompass all of the ongoing expenses associated with the off-campus operation of
individual patient care locations (e.g., specific medical group location(s), physician practice(s), etc.).

INCLUDES:         Costs of staff salaries and benefits, supplies, equipment, rental costs, etc.

EXCLUDES:         Non-medical Plaza Consultation Suite Costs (6C), Medical Plaza
                  Consultation Suite Costs (6D), and Non-recurring costs in excess of
                  $25,000 (6N).

Any of the following cost centers can be used by a Department to capture it’s community outreach expenses
occurring in the listed locations (e.g., Medicine and Pediatrics could use cost center 7D to capture
community outreach costs occurring in Culver City).

7A       Bakersfield                                             8P        Santa Monica-S.M. Blvd.III
7B       Beverly Hills                                           8G        Santa Monica - Wilshire
7Y       Beverly Hills-II                                        8C        Santa Monica - 12th Street
8B       Brentwood                                               7P        Santa Monica-3rd12th Street-
II
7C       Century City                                            7Q        Santa Monica-10th 15th Street
7D       Culver City                                             7Z        Santa Monica - 16th Street
7E       Fair Fax                                                8N        Santa Monica-16th Street II
7F       Lancaster/Palmdale                                      7R        Sherman Oaks
8L       Lancaster/Palmdale II                                   7S        Thousand Oaks
7G       La Tijera                                               8A        Torrance
7H       Malibu                                                  7T        Ventura
7U       Manhattan Beach                                         7W        West Los Angeles
7J       Marina Del Rey                                          8J        Westwood
7K       Mar Vista
8F       Northridge
8E       Pacific Palisades
8K       Pasadena
7L       San Bernadino
8H       Santa Barbara
7M       Santa Clarita
7N       Santa Clarita-II
8M       Santa Clarita-III
7V       Santa Monica - Medical Center
7X       Santa Monica - S.M. Blvd.
8D       Santa Monica - S.M. Blvd. II
Additional community outreach locations can be added in coordination with the Dean’s Office. 38
locations have been assigned thus far (7A through 7Z, 8A through 8P). Cost centers 7I, 7O, 8I, & 8O are
unavailable due to normal staff confusion of I & O with 1 and 0.
                                      19
                        DEFINITION OF COST CENTERS
                        FOR THE SCHOOL OF MEDICINE


9R     NON-COMP.PLAN PATIENT CARE INCOME:                          26XXXX & Sub 9 only

Non-Compensation Plan Patient Care Income.

INCLUDES: 26XXXX income and Sub 9 recharge income on a Sales & Service Fund
related to a patient focused activity not involving the Compensation Plans (e.g.,
laboratory services, radioisotope services, Tissue Typing services, etc.).

EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also,
          Teaching Related Income (2V), Research Related Income (2W), Non-
          managed Care Plan Income (6R), and Managed Care Plan Income (6Z).


9C     CONSULTATION SUITE COSTS:                                   All Subs, except 0


Sales & Service Fund expenses related to patient care rendered in University locations.

INCLUDES: Staff salaries and benefits, supplies, equipment, and the cost of
          maintaining space recorded in a Sales & Service Fund.

EXCLUDES: Compensation Plan Fund Cost Centers - Non-Medical Plaza Consultation
          Suite Costs (6C), 200 & 300 Medical Plaza Consultation Suite Costs (6D),
          100 Medical Plaza Consultation Suite Costs (6E), and Community
          Outreach Activities (6V, 7A-7Z, & 8A-8Z).
                                         20
                             DEFINITION OF COST CENTERS
                             FOR THE SCHOOL OF MEDICINE

9T      CLINICAL COSTS - PRIOR YEAR BALANCES:                                   All Subs, except 0

Non-recurring expenditures of a patient focused Sales & Service fund paid from the prior year
carryforward balance. Ongoing expenditures must be charged to other cost centers representing a use of
funds generated from current year operations.

INCLUDES:      Non-recurring clinical costs associated with staff salaries and benefits, computer
      hardware, consultant fees, equipment, furniture, one-time/non-recurring supply items,
      renovations & alterations, service contracts, software and application programs, and
      temporary funding for rental space

Example: Payment from prior year balances to upgrade or replace an existing piece of equipment.

EXCLUDES:        Compensation Plan Fund Cost Centers - Major Non-Recurring Plan Operational Costs
                 (6N), Plan Oper.Costs - Prior Year Balances (6T), Billing and Collection (6B), Non-
                 medical Plaza Consult. Suite Costs (6C), 200 & 300 Medical Plaza Consult. Suite Costs
                 (6D), 100 Medical Plaza Consult. Suite Costs (6E), Hosp.Billing and Admin. (6H),
                 Quality Assurance (6L), Management Info. Systems for Plan Admin.(6M), Medical
                 Group Svs & Outside Billing Agency costs (6P), Community Outreach Activities (6V),
                 and Plan Admin. (6X). As well as, Research Support-Prior Year Balances (2R) and
                 Teaching Support-Prior Year Balances (2T).

9X      CLINICAL ADMINISTRATION:                                                All Subs, except 0

Expenses directly related to the administration of a patient focused Sales & Service
activity.

INCLUDES: Staff salaries and benefits of those individuals directly responsible for
                 management and clerical support, and related non-salary expenditures
                 incurred in the administration of the Sales & Service activity, such as
                 supplies, general office equipment, furniture, and service contracts.

EXCLUDES: Compensation Plan Fund Cost Centers - Billing and Collection (6B), Non-
                 medical Plaza Consult.Suite Costs (6C), 200 & 300 Medical Plaza
                 Consult. Suite Costs (6D), 100 Medical Plaza Consult. Suite Costs (6E),
                 Quality Assurance (6L), Management Info. Systems for Plan Admin.
                 (6M), Major Non-recurring Plan Operational Costs (6N), Medical Group
                 Services & Outside Billing Agency Costs (6P), Plan Operating Costs-Prior Year
                 Balances (6T), Community Outreach Activities (6V, 7A-7Z, & 8A-8Z), & Plan
                 Admin. (6X). As well as, Management Info.Systems for Teaching (2M),
                 Management Info. Systems for Research (2N), Department Teaching Admin.
                 (2X), Department Research Admin. (2Y), Clinical Education Programs (3M),
                 General Teaching Programs (3X), General Research Programs (3Y), Faculty
                 Teaching Commitments (4X), Faculty Research Commitments (4Y), New
                 Faculty Start-up for Teaching (5X) and New Faculty Start-up for Research (5Y).
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