Florida Administrative Code (Last Updated: October 28, 2024) |
59. Agency for Health Care Administration |
59E. Hospital and Nursing Home Reporting Systems and Other Provisions Relating to Hospitals |
59E-5. Hospital Uniform Reporting System And Other Provisions Relating To Hospitals |
1(1) Within six months after the end of each hospital’s fiscal year, the Agency’s 15Division of Health Quality Assurance 20will certify to the Bureau of Finance and Accounting the amount of each hospital’s public medical assistance trust fund assessment. The amount certified shall be equal to the sum of 1.5 percent of the annual net inpatient revenue of each hospital and 1.0 percent of the annual net outpatient revenue of each hospital, based upon the actual data filed with the Agency for the reporting period.
86(2) Each hospital shall be notified of the assessment amount being certified to the Bureau of Finance and Accounting.
105(3) Within 21 days of receipt of notification of the assessment amount, a hospital may request a hearing pursuant to Section 126120.57, F.S.
128(4) If a hearing is timely requested, the Agency shall certify to the Bureau of Finance and Accounting an interim assessment amount which shall equal the assessment amount last certified to the Bureau of Finance and Accounting. Upon resolution of the issues regarding certification, the proper assessment amount shall be certified. The assessment amount for the year shall not be affected by the issuance of an interim assessment.
196(5) 197The certified assessment amount is the total amount due to the Agency and shall be payable to and collected by the Agency in equal quarterly amounts, beginning the first full calendar quarter occurring six months after the end of the hospital’s fiscal year240.
241(6) In the event a hospital fails to file its Prior Year Report or the report is not accepted by the Agency, the quarterly assessment shall be based on the most recently filed Prior Year Report accepted by the Agency.
281(7) 282Following the first quarterly assessment of the certified assessment amount, the Agency shall perform a reconciliation of the hospital’s total assessment amounts with the quarterly assessment amount due.
310(a) If the sum of the amounts collected is less than the sum of the certified assessments, then the Agency shall issue an invoice for and collect the difference. The invoice for the assessment reconciliation shall be due and payable within 30 days of being issued. Assessments not paid within thirty days of the due date shall be subject to an administrative fine pursuant to Section 376395.701(3), F.S.
378(b) If the sum of the amounts collected is greater than the sum of the certified assessments, then the hospital may request a refund from the Agency.
405(8) 406Initial assessments of new hospitals will be certified upon approval of the first Prior Year Report.
422(9) Hospitals that file a Prior Year Report of less than 12-months (Short Report) due to a change of fiscal year end or change of ownership shall be issued a quarterly invoice(s) for the certified assessment on the Short Report only after all four quarters of the previous 12-month period have been invoiced, and prior to the first quarterly invoice issued for the new full fiscal year. Any difference between the certified assessment amounts and Agency collections will be reconciled as described in subsection (7) above.
508(10) Assessments are made against facilities, accordingly the amount of the assessment and liability for the assessment remains with the facility regardless of any change in ownership.
535Rulemaking Authority 537395.7017, 538408.15(8) FS. 540Law Implemented 542395.701, 543408.061 FS. 545History–New 6-11-92, Formerly 10N-5.606, Amended 5-26-03, 11-1-13.