Ariz. Admin. Code § R9-11-202 - Hospital Annual Financial Statement
A. A hospital
administrator or designee shall submit to the Department, no later than 120
calendar days after the ending date of the hospital's fiscal year:
1. An annual financial statement prepared
according to generally accepted accounting principles;
2. A report of an audit by an independent
certified public accountant of the annual financial statement required in
subsection (A)(1); and
3. An
attestation, signed and dated by the hospital administrator or designee, that
the hospital is not passing on the cost of the hospital assessment, established
in A.R.S. §
36-2901.08(A), to
a patient or a third-party pay or that is responsible for paying for the
patient's care.
B. If a
hospital is part of a group of health care institutions that prepares a
combined annual financial statement and is included in the combined annual
financial statement, the hospital administrator or designee may submit the
combined annual financial statement if the combined annual financial statement:
1. Is prepared according to generally
accepted accounting principles,
2.
Identifies the hospital, and
3.
Contains a financial statement specific to the hospital.
C. The Department shall grant a hospital a
30-day extension for submitting an annual financial statement and report of the
audit of the annual financial statement required in subsection (A) if the
hospital administrator or designee submits a written request for an extension
that:
1. Includes the name, physical address,
mailing address, and telephone number of the hospital;
2. Includes the name, telephone number,
mailing address, and e-mail address of:
a.
The hospital administrator; and
b.
An individual, in addition to the hospital administrator, who may be contacted
about the extension request;
3. Includes the date the hospital's annual
financial statement and audit of the annual financial statement is due to the
Department;
4. Specifies that the
hospital is requesting a 30-day extension from submitting the annual financial
statement and report of the audit of the annual financial statement required in
subsection (A); and
5. Is submitted
to the Department at least 30 calendar days before the annual financial
statement and report of the audit of the annual financial statement is due to
the Department.
D. The
Department shall send a written notice of approval of a 30-day extension to a
hospital that submits a request for an extension that meets the requirements
specified in subsection (C) within seven business days after receiving the
request.
E. If a request by a
hospital administrator or designee for a 30-day extension does not meet the
requirements specified in subsection (C), the Department shall provide to the
hospital a written notice that specifies the missing or incomplete information.
If the Department does not receive the missing or incomplete information within
10 calendar days after the date on the written notice, the Department shall
consider the hospital's request withdrawn.
F. Before the end of the 30-day extension
specified in subsection (C), a hospital administrator or designee may request
an additional extension for submitting an annual financial statement and report
of the audit of the annual financial statement by submitting a written request
that:
1. Includes the information specified in
subsections (C)(1) through (C)(3),
2. Specifies for how many calendar days the
hospital is requesting an extension from submitting the annual financial
statement and report of the audit of the annual financial statement,
3. Is submitted to the Department at least 14
calendar days before the annual financial statement and report of the audit of
the annual financial statement is due to the Department, and
4. Includes the reasons for the additional
extension request.
G. In
determining whether to approve or deny a request for a hospital to receive an
additional extension as specified in subsection (F) for submitting an annual
financial statement and report of the audit of the annual financial statement,
the Department shall consider the following:
1. The reasons for the additional extension
request provided according to subsection (F)(4);
2. The length of time for which the
additional extension is being requested according to subsection (F)(2);
and
3. If the hospital has a
history of the following items:
a. Repeated
violations of the same statutes or rules,
b. Patterns of noncompliance with statutes or
rules,
c. Types of violations of
statutes or rules,
d. Total number
of violations of statutes or rules,
e. Length of time during which violations of
statutes or rules have been occurring, and
f. Noncompliance with an agreement between
the Department and the hospital.
H. The Department shall send written notice
of approval or denial to a hospital that requests an additional extension
specified in subsection (F) for submitting an annual financial statement and
report of the audit of the annual financial statement within seven business
days after receiving the request.
I. If the Department denies a request for an
additional extension specified in subsection (F), a hospital may appeal the
denial according to A.R.S. Title 41, Chapter 6, Article 10.
J. If a hospital administrator or designee
does not submit an annual financial statement and a report of an audit of the
annual financial statement according to this Section, the Department may assess
civil penalties as specified in A.R.S. §
36-126.
Notes
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