COVID‐19 Hospital Cost Tracking and Documentation Checklist

In order to preserve additional healthcare funding related to COVID-19, hospitals are urged to consider the following best practices for documenting and tracking COVID-19 related costs:


Create a COVID‐19 specific cost center
Track donated resources from volunteer organizations, which may be considered reimbursement from other sources,and therefore not eligible for COVID‐19 funding


Create a specific pay code for employee time spent to support the command center, COVID‐19 screening, andadditional COVID‐19 related shifts
Overtime associated with COVID‐19 for regular staff
Regular and overtime hours associated with COVID‐19 for unbudgeted employees
Employees performing grant management and other duties related to COVID‐19
Payments for idle staff (e.g., bonuses and incentives to keep staff on‐site)
Stipends to retired staff re‐activated


Plant Operations  
Track costs of acquiring and outfitting new sites, including repurposing old sites for temporary uses, additional beds/tents/hotel space rental, additional sites for testing, additional housing, quarantine, and isolation space forpeople experiencing homelessness, and maintenance and repair of these sites
Infrastructure costs (e.g., generators, command center, laptops for staff)


Accounts Payable  
Contracts for services at other facilities, including letters of agreement with private hospitals, SNFs, or other post‐acute care facilities that helped to reduce patient load
New lab costs for testing
Additional registry/contracted staff costs
Additional security costs
Additional transportation costs
Additional supplies purchase for COVID‐19 patients and response
Contracts with Zoom, Cisco Webex, and other remote software

Source: California Hospital Association and California Association of Public Hospitals and Health Systems

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