Department of Health & Human Services

Centers for Medicare & Medicaid Services
Form Approved

OMB No. 0938-0391
Statement of Deficiencies (X1) Provider/Supplier/CLIA Identification Number 713026 (X3) Date Survey Completed 04/09/2026
Name of Provider or Supplier Bogalusa Rehabilitation Hospital Street Address, City, State 621 Columbia Street, Bogalusa, LA
For information on the provider's plan to correct this deficiency, please contact the provider or the state survey agency.
(X4) ID Prefix Tag Summary Statement of Deficiencies

(Each deficiency should be preceded by full regulatory or LSC identifying information)
A0073 INSTITUTIONAL PLAN AND BUDGET
CFR(s): 482.12(d)

The institution must have an overall institutional plan that meets the following conditions: (1) The plan must include an annual operating budget that is prepared according to generally accepted accounting principles. (2) The budget must include all anticipated income and expenses. This provision does not require that the budget identify item by item the components of each anticipated income or expense. (3) The plan must provide for capital expenditures for at least a 3-year period, including the year in which the operating budget specified in paragraph (d)(2) of this section is applicable. (4) The plan must include and identify in detail the objective of, and the anticipated sources of financing for, each anticipated capital expenditure in excess of $600,000 (or a lesser amount that is established, in accordance with section 1122(g)(1) of the Act, by the State in which the hospital is located) that relates to any of the following: (i) Acquisition of land; (ii) Improvement of land, buildings, and equipment; or (iii) The replacement, modernization, and expansion of buildings and equipment.


This STANDARD is not met as evidenced by:
Based on record review and interview, the hospital failed to ensure the institutional plan included the current year annual operating budget which included all anticipated income and expenses prepared according to generally accepted accounting principles. Findings: Review of the hospital's policy #00-06-03 titled "General Provisions - Budget", adopted January 2020 revealed in part: "Policy - Institutional Budget & Plan: The hospital shall have an institutional budget & plan that meets the following conditions: - An annual operating budget that is prepared according to the generally accepted principles; - It shall include all income and expenses, including all programming with revenue stream & expense." Review of the Governing Board minutes dated January 21st, 2026 revealed in part: New Business: This meeting is an annual/quarterly meeting of the Governing Board. Review and approval of the 3-year capital expenditure and budget. Review of the documents attached to the Governing Board minutes dated January 21st, 2026 revealed in part the 3-year capital expenditure budget summary document, but no annual operating budget was found. On 04/06/2026 at 9:25 a.m., during the entrance conference with S24EA, a document request list was provided which outlined the request for a copy of the hospital's current annual operating budget and Governing Board meeting minutes from 01/01/2025 to present. On 04/06/2026 at 2:33 p.m., a second request was made to S24EA and S1NSM for all outstanding requested documents from the document request list provided during the entrance conference which included the hospital's current annual operating budget and Governing Board meeting minutes from 01/01/2025 to present. On 04/07/2026 at 8:17 a.m., a third request was made to S3CPO for the hospital's current annual operating budget and Governing Board meeting minutes from 01/01/2025 to present. S3CPO stated she would provide it. On 04/08/2026 at 8:28 a.m., a fourth request was made to S3CPO for the hospital's current annual operating budget and Governing Board meeting minutes from 01/01/2025 to present. S3CPO stated she would provide it. On 04/09/2026 at 9:25 a.m., a fifth request was made to S3CPO for the hospital's current annual operating budget and Governing Board meeting minutes from 01/01/2025 to present. S3CPO stated she would provide it. On 04/09/2026 at 5:20 p.m., S3CPO provided the hospital's Governing Board meeting minutes for the following dates: September 25th, 2025 (Special Meeting); October 22nd, 2025 (Agenda only, no minutes); July 23rd, 2025; January 21st, 2026; and March 10th, 2026 (Special Meeting). On 04/09/2026 at 6:00 p.m., during the exit conference, S3CPO stated the hospital's current annual operating budget was within the Governing Board meeting minutes dated January 21st, 2026.