Key Considerations and Guidance for Skilled Nursing Facilities When Implementing CMS Staffing Data Submission Payroll-Based Journal (PBJ) Requirements

AAFCPAs has provided a summary of the key considerations and proactive guidance for skilled nursing facility business officers who are charged with implementing the Centers for Medicaid and Medicare Services’ Payroll-Based Journal reporting requirements.  As with any new regulation or reporting requirement, there are anticipated challenges.  We suggest you prepare early.

This PDF offers guidance and advise on:

  • The Complexity of Data Sets
  • Contracted Providers
  • Integration of Systems
  • Time
  • Vendor Reliance

If you have any questions about implementing the payroll-based journal requirements, please contact your AAFCPA partner, or Charlie Webb, CPA at 774.512.4046,