Iowa Admin. Code r. 441-36.11 - Determination and payment of assessment

The assessment shall be determined and paid as follows:

(1) The department shall calculate the annual amount of the health care access assessment as 1.26 percent of net patient revenue as specified in the participating hospital's fiscal year 2008 Medicare cost report. The annual amount shall be divided by four to calculate the quarterly amount.

(2) Each participating hospital shall pay the health care access assessment to the department on a quarterly basis. The hospital shall submit the quarterly assessment payment no later than 30 days following the end of each calendar quarter.

(3) A participating hospital shall retain and preserve the Medicare cost report and financial statements used to prepare the cost report for a period of three years.

(4) If the department determines that a participating hospital has underpaid or overpaid the health care access assessment, the department shall notify the hospital of the amount of the unpaid health care access assessment or refund due. Such amount shall be due or refunded within 30 days of the issuance of the notice.

(5) A participating hospital that fails to pay the health care access assessment within the time frame specified in subrule 36.11(2) shall pay a penalty in the amount of 1.5 percent of the health care access assessment amount owed for each month or portion of a month that the payment is overdue.

a. If the department determines that good cause is shown for failure to comply with payment of the health care access assessment, the department shall waive the penalty or a portion of the penalty.

b. Requests for a good cause waiver must be submitted to Iowa Medicaid, Provider Cost Audit and Rate Setting Unit, 1305 East Walnut Street, Des Moines, Iowa 50319-0114, within 30 days of notice to the facility that the penalty is due.

(6) The department shall deduct the quarterly amount due from Medicaid payments to the participating hospital if the department has not received the health care access assessment by the last day of the month in which the payment is due. The department shall also withhold an amount equal to the penalty owed from any payment due.

Notes

Iowa Admin. Code r. 441-36.11

ARC 8894B, lAB 6/30/10, effective 7/1/10; ARC 9127B, lAB 10/6/10, effective 11/10/10; ARC 9892B, lAB 11/30/11, effective 2/1/12 Amended by IAB October 5, 2022/Volume XLV, Number 7, effective 12/1/2022