<mods:mods xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd"><mods:titleInfo><mods:title>State Policies to Improve Transparency of Nursing Home Ownership and Related-Party Transactions</mods:title></mods:titleInfo><mods:typeOfResource authority="primo">technical_reports</mods:typeOfResource><mods:abstract>State-level Medicaid cost reporting requirements can play a critical role in improving&#13;
accountability. While federal rules require some disclosure of ownership, they do not mandate&#13;
reporting of related-party transactions, nor do they identify the “ultimate owner” controlling a&#13;
facility. Analysis of cost-reporting requirements in Massachusetts, Illinois, California, and&#13;
Connecticut shows wide variation in transparency and audit practices. Studying variations in&#13;
state-level cost reporting requirements can identify which strategies are most effective, feasible,&#13;
and equitable in practice. A related brief discusses federal policy options to improve transparency&#13;
of nursing home ownership and finances.</mods:abstract><mods:name><mods:namePart>Erin Fuse Brown</mods:namePart><mods:role><mods:roleTerm authority="marcrelator" authorityURI="http://id.loc.gov/vocabulary/relators" valueURI="http://id.loc.gov/vocabulary/relators/aut">Author</mods:roleTerm></mods:role></mods:name><mods:name><mods:namePart>Jada Owens</mods:namePart><mods:role><mods:roleTerm authority="marcrelator" authorityURI="http://id.loc.gov/vocabulary/relators" valueURI="http://id.loc.gov/vocabulary/relators/aut">Author</mods:roleTerm></mods:role></mods:name><mods:name><mods:namePart>Isabelle Boun</mods:namePart><mods:role><mods:roleTerm authority="marcrelator" authorityURI="http://id.loc.gov/vocabulary/relators" valueURI="http://id.loc.gov/vocabulary/relators/aut">Author</mods:roleTerm></mods:role></mods:name><mods:name><mods:namePart>Corrie Mook</mods:namePart><mods:role><mods:roleTerm authority="marcrelator" authorityURI="http://id.loc.gov/vocabulary/relators" valueURI="http://id.loc.gov/vocabulary/relators/aut">Author</mods:roleTerm></mods:role></mods:name><mods:name><mods:namePart>Nathan Hostert</mods:namePart><mods:role><mods:roleTerm authority="marcrelator" authorityURI="http://id.loc.gov/vocabulary/relators" valueURI="http://id.loc.gov/vocabulary/relators/aut">Author</mods:roleTerm></mods:role></mods:name><mods:originInfo><mods:dateCreated>2025</mods:dateCreated></mods:originInfo><mods:subject authority="local"><mods:topic>Transparency</mods:topic></mods:subject><mods:subject authority="local"><mods:topic>Nursing Home Ownership</mods:topic></mods:subject><mods:subject authority="local"><mods:topic>Cost Reporting</mods:topic></mods:subject><mods:genre>Policy Brief</mods:genre><mods:accessCondition type="use and reproduction">All rights reserved</mods:accessCondition><mods:accessCondition type="rights statement" xlink:href="http://rightsstatements.org/vocab/InC/1.0/">In Copyright</mods:accessCondition><mods:accessCondition type="restriction on access">All Rights Reserved</mods:accessCondition><mods:identifier type="doi">10.26300/p3bk-bz35</mods:identifier></mods:mods>