NAB Flashcard Haul
Gerontologists Categories - How is Young-Old Defined?
65 to 74 years old
Gerontologists Categories - How is Old-Old Defined?
75 to 84 years old
Gerontologists Categories - How is Oldest-Old Defined?
Over 85 + years old
The morning meal must be served within how many hours after the previous meal?
14 Hours, but if the required evening snack is substantial and the resident approves16 hours may elapse
A full time social worker is required if the facility has more than how many beds?
120 Beds
What qualifications are required of a full time social worker?
BS (Bachelors of Science) in Social work, psychology or rehabilitation counseling. Also, 1 year of supervised social work experience in a health-care setting
When can the DON act as charge nurse?
When ADC (Average Daily Census) is 60 or lower
What is a substantial weight loss or gain?
5% gain/loss in one month, 7.5% in 3 months, or a 10% gain/loss in a 6 month period
How often are physicians required to visit their patients?
Once every 30 days for the first 90 day period, then at least every 60 days thereafter
A comprehensive care plan must be developed within how many days of comprehensive assessment (MDS / RAI)?
7 Days
If marked BID a medication is administered?
Twice a Day
If marked TID a medication is administered?
Three Times a Day
If marked QID a medication is administered?
Four Times a Day
If marked QD a medication is administered?
Every Day
If marked QOD a medication is administered?
Every Other Day
If marked HS a medication is administered?
At Bedtime
If marked AC a medication is administered?
Before Meals
If marked PC a medication is administered?
After Meals
If marked PO a medication should be given by which route?
Orally (by mouth)
If marked R a medication should be given by which route?
Rectally
If marked IM a medication should be given by which route?
Intramuscularly
If marked OD a medication should be given by which route?
Right Eye
If marked OS a medication should be given by which route?
Left Eye
If marked OU a medication should be given by which route?
Both Eyes
If marked AD a medication should be given by which route?
Right Ear
If marked AS a medication should be given by which route?
Left Ear
If marked AU a medication should be given by which route?
Both Ears
Activities of Daily Living (ADL) include? (5 areas)
- Ambulation/Locomotion
- Eating
- Toileting
- Personal Hygiene/Bathing,
- Communicating
How are Controlled Substances rated?
On a Schedule from 1 to 5.
1 = Strictest (no medicinal use and highly addictive)
5 = Least strict (more medicinal use and less addictive)
What controls are necessary for #2 scheduled substance?
Must have Separate Locked Storage. Must be Accounted for Each Shift.
If an applicant isn’t hired how long must their application be kept in file?
1 Year
How many hours of In-Service must C.N.A.’s have each year?
12 hours
A facility must give how many days notice to a Union for a desired contract change?
90 Days
A Union must give how many days notice before a strike?
10 Days
What is the purpose and retention requirement for Form I-9 in the U.S.?
Form I-9 verifies employee work eligibility, filled by employee (1st day) and employer (within 3 days). Retain longer of 3 years after hire or 1 year after termination.
An employee who enlists/is drafted into military duty shall be deemed to be on leave of absence. They are entitled to reinstatement to their position if application is made within how many days after termination of military duty?
90 days
What is the FMLA, and what does it provide to employees?
The Family and Medical Leave Act (FMLA) provides eligible employees with up to 12 weeks of unpaid, job-protected leave per year for certain family and medical reasons, while maintaining their group health benefits.
How many months must an employee have worked to be eligible for FMLA?
Company must employee how many employees?
12 months.
Company to employ 50+ employees within 75 miles.
Who can an employee be tending to under FMLA?
IMMEDIATE family members who require legit care (includes birth)
What are the notice times for FMLA?
If FMLA reason is forseeable (child’s birth), requires 30 days notice.
Unforseeable: as soon as practicably possible.
An accidental death must be reported to OSHA within what time frame?
Within 8 hours
An injury requiring more than first aid care must be reported to OSHA within what time frame? How many employees must be affected for report?
Within 24 hrs. Only 1 employee needed
Balance sheet is made up off which three items?
Assets, Liabilities, and Owners Equity (all on a particular date)
Components of Income Statement (also called P&L)
9 parts
Income minus expenses.
- Total Revenue:
- Cost of Goods Sold (COGS): The direct costs of the goods sold by the company.
- Gross Profit: Revenue minus COGS.
- Operating Expenses: Costs of running the company that are NOT directly tied to the production of goods or services, such as salaries, rent, and utilities.
- Operating Income: Gross profit minus operating expenses.
- Other Income/Expenses: Revenue or costs not related to the company’s main business activities, such as interest earned on investments or interest paid on loans.
- Pre-tax Income: Operating income plus/minus Other Income/expenses.
- Taxes
- Net Income: Pre-tax income minus taxes, representing the profit or loss for the period.
What is a contingency liability
Liabilities that may or may not be incurred by a facility depending on the outcome of a future event?
(ex. Court Case)
Residents funds in excess of what amount must be kept in an interest bearing account?
Medicaid- $50; Medicare-$100
(Cash + Current Receivables) / Current Liabilities =
Acid Test Ratio
Current Ratio
Measures a company’s ability to pay short-term obligations with short-term assets
= (Current Assets / Current Liabilities)
Double entry rules for Debits
Increases for Dividends, Expenses, and Assets
Decreases for Liabilities, Equity, and Revenue
Double entry rules for Credits
A credit:
-Recorded on the right side of the account ledger
-Makes decreases to expense or asset accounts
-Makes increases to revenue
-Makes increases to liability or equity accounts
Services which are not generally provided to most residents and which may be
separately billable are called?
Ancillary Services (ex. Labs, Radiology, Pharmacy Services, and Rehab
Therapies)
Doorway threshold maximums
What is the acceptable air temperature range in a facility?
71 - 81 Degrees Fahrenheit
Soiled Linen carts should be decontaminated how often?
Weekly (minimum) or ASAP when visibly contaminated.
How often must fire drills be performed?
Once Each Quarter On Each Shift
What is the minimum width of egress doors?
32 Inches
How often must the QA Committee meet?
Quarterly
Private rez room must have X sq ft of usable space? Two+ person rez room must have Z sq ft of usable space per resident?
X = 100 sqft
Z = 80 sqft
For Profit Organizations are governed by?
A Board of Directors
Non-Profit Organizations are governed by?
A Board of Trustees
Maslow’s hierarchy of needs
Theory X advocates?
The use of Fear of Punishment to motivate (assumes employees are inherently
lazy and dislike work)
Theory Y advocates?
Rewards employees for accomplishing goals (assumes employees like work as much as play)
Theory Z advcocates?
Employees who buy into the company culture and philosophy will be productive and happy
What are Herzberg’s two factors in job satisfaction?
Hygiene Factors: prevent dissatisfaction but don’t motivate (e.g., salary, work conditions).
Motivation Factors: drive satisfaction and performance (e.g., recognition, growth).
Both are needed for motivation; hygiene factors remove dissatisfaction, while motivation factors increase satisfaction and performance.
Type of authority characterized by direct supervision over a subordinate?
Line Authority
Type of authority characterized by advisory capacity?
Staff Authority
The Safety Medical Devices Act requires that a serious injury or death be reported to whom and when?
The Fair Labor Standards Act requires overtime be computed how and what rate?
OT computed at 1.5X the regular pay rate. Based on 14 day period with
any time over 8 hrs daily and over 80 hrs in the 14 day period being overtime. (8/80 method)
To avoid retraining and a competency evaluation program a C.N.A. must have worked for how long?
24 Consecutive Months
What does QAC stand for?
Quality Assurance Committee
What does Polypharmacy mean?
The use of 9 or more medications for a given resident
What is the Medicare definition of Hospice Care?
Supportive care provided to terminally ill patients and their families in the final 6 months of a patients life.
Palliative Care is defined as?
Management and support provided for reduction or abatement of pain. Doesn’t
include treatment to cure medical condition or to artificially prolong life.
The Age Discrimination Act protects employees in what age group?
Prohibits age discrimination against those 40+ in federally assisted programs.
Applies to federal employment and private entities receiving federal funds.
What is Form 941? When must it be filed and by whom?
Form 941 is the federal income tax return form. It is filed QUARTERLY by the EMPLOYERS to show:
-how much INCOME their employees made
&
-how much tax was WITHHELD
What information is included in Form 941?
Amount withheld for federal income taxes and the employer’s & employee’s share of FICA and Medicare taxes.
Medicaid residents must be notified when their account rises to within what amount of the resource limit the state has established?
Within $200 of the limit
Days of Cash
= (Cash and Cash Equivalents) / [(Total Op. Expenses - Depreciation) / 365]
Counts the number of days that a company can continue to meet its operating expenses using readily available cash
Days in Resident Accounts Receivable
= Net Resident Accounts Receivable from all Sources / (Net Annual Patient Revenue / 365)
This formula represents the average time customers take to repay a business for their purchases, reflecting credit and collection process efficiency
DSO (Daily Sales Outstanding)
Measures accounts receivable as a proportion of revenue
The operating budget is composed of what two categories?
Revenues and Expenses
Cash Budget
(definition)
The type of budget that projects cash inflows and outflows.
Operating Budget vs Capital Budget
Operating Budget What It Covers: Expected revenue and daily expenses and revenues like wages and COGS.
Time Horizon: Concentrates on the financial activities for the upcoming fiscal year, keeping the business solvent and operational.
Capital Budget is for Investments in big-ticket items and projects, such as new buildings, heavy machinery, and big software upgrades.
Time Horizon: Looks at spending that will benefit the company over several years, focusing on long-term growth.
Liquid assets include?
Short term notes, cash, and accounts receivable
Liquid assets are like current assets minus inventory
What space must be provided below automatic sprinkler heads?
18 inches (items may not be stored above 18 inches below the sprinkler heads)
Building additions must be separated by a fire barrier with at least the following rating?
2 hours
Food should be served at what temperatures?
140F for hot items and at or below 41F for refrigerated items
Schedule 1 Drugs
High tendency for abuse and no medical use (ex. Marijuana, Heroin, Ecstasy, LSD, etc.)
Schedule 2 Drugs
Have a high tendency for abuse, may have an acceptable medical use, and can be available by prescription
(ex: Cocaine, Opium, Morphine, Fentanyl, Amphetamines, etc.)
Schedule 3 Drugs
Drugs with modest potential for addiction and have a currently accepted medical use
(ex. Anabolic Steroids, Codeine, Ketamine, etc.)
Schedule 4
Drugs with low potential for abuse and limited addictive properties and a current accepted medical use? (ex. Valium, Xanax, Phenobarbital, Rohypnol)
Schedule 5
Drugs with lowest potential for abuse, current accepted medical use, often don’t require a prescription (ex. Cough suppressants with Codeine)
What’s a fringe benefit?
Benefits to a job aside from the salary, like health insurance, 401k, or childcare benefits
What does ERISA stand for?
What rights does it protect for employees?
Employee Retirement Income Security Act.
ERISA does NOT mandate that employers offer health or retirement benefit plans. ERISA makes the employers actually follow through on what they promise.
What is journalizing in accounting?
Recording financial transactions in the journal as they occur, using debits and credits.
What is posting in accounting?
Transferring information from the journal to individual accounts in the ledger.
What is balancing in accounting?
Calculating the difference between the debit and credit sides of an account to determine its balance.
What is reconciling in accounting?
Matching two sets of records (e.g., bank statements and ledgers) to ensure figures are accurate and aligned.
What is FUTA?
How is FUTA calculated and reported by employers?
What’s the tax form numebr?
Fed Unemployment Tax Act:
Employers owe payroll tax of 6% on the first $7,000 of each employee’s annual earnings to fund state unemployment benefits. State tax credits often reduce this rate to just 0.6%.
Employers report FUTA tax ANNUALLY via IRS Form 940.
Employers pay Unemployment tax, not employees.
What does a “current trial balance” report?
The credits and debits of each account in a ledger at a point in time.
What is a flashover?
A fire that very suddenly combusts and becomes out of control.
Must a totally Private Pay Health Care Facility be licensed?
Yes
What are the two most important risk management tools?
Education and Quality Control
Under COBRA, a continuation of employee insurance must be offered in the following 6 qualifying events?
- Termination of the employee’s employment for any reason other than gross misconduct.
- Reduction in the number of hours of employment, making the employee ineligible for the employer’s health plan.
- Divorce or legal separation from the covered employee.
- The covered employee becomes eligible for Medicare.
- Death of the covered employee, offering continuation coverage to the surviving dependents.
- A dependent child ceasing to be a dependent under the terms of the health plan.
Employees pay what portion of the FICA (Federal Insurance Contributions Act) cost?
Employee and employer pay the same amount:
Each pay 7.65% of federal income.
(6.2% for social secuirty and 1.45% for Medicare) for combined total of 15.3% of income.
The percentage of accounts outstanding for more than 60 days should never exceed?
5%
Just about all doors in a SNF must have a fire protection rating of…
1.5 hours
Forward Reach max and min height
High forward reach shall be 48 inches maximum and the low forward reach shall be 15 inches minimum above the floor
The path from Revenue to Net Profit (Total Revenue, Gross Profit, Operating Profit, Net Profit)
