Current through Register Vol. XLI, No. 50, December 13, 2024
Section 65-13-3 - Reports to be Filed with Authority3.1. Annually and within 120 days after the end of its fiscal year, unless an extension be granted by the authority, a covered facility shall file with the authority its annual financial report prepared by an accountant or auditor. If an audited financial report is not prepared by a covered facility or related organization, then that facility or organization shall provide the authority: 3.1.b. A statement of income;3.1.c. A statement of changes in retained earnings;3.1.d. A statement of cash flows;3.1.e. A balance sheet for the reporting period; and3.1.f. Other statement as required by generally accepted accounting principles.3.2. A nonprofit, community based primary care center providing primary care services without regard to ability to pay shall provide the authority with a year-end audited financial statement prepared in accordance with generally accepted auditing standards and with governmental auditing standards issued by the Comptroller General of the United States.3.3 Annually and within 120 days after the end of its fiscal year, a hospital shall submit: 3.3.a. A statement of charges for services rendered;3.3.b. The Health Care Authority Financial Report, through the Uniform Reporting System;3.3.c. Uniform Bill form in effect for inpatients. A hospital may not submit hard copies of the Uniform Bill data without the prior approval of the authority. A hospital may submit the uniform bill form monthly or quarterly.3.4. Annually and within 120 days after the end of its fiscal year, a behavioral health facility shall submit the gross rates for its top 30 services by utilization._3.5. Annually and within 60 days of receipt of service, a home health agency shall submit a utilization survey to determine utilization of existing providers on a county basis by age cohort. The authority may, for good cause shown, extend the time for filing.3.6. A covered facility not expressly provided for in this section shall submit upon request of the authority the information from section three for itself or from a related organization.3.7. The information required to be filed pursuant to this section shall be filed for a related organization and not for the aggregate of the covered facility or related organization. An organization is considered to be related to a covered facility if one of the following conditions is met: 3.7.a. The organization controls or is controlled by a covered facility through contracts or other legal documents that allow the organization the authority to direct any of the covered facility's activities, management, or policies, or allows the covered facility to direct any of the organization's activities, management or policies;3.7.b. The organization has solicited funds in the name of the covered facility with the express or implied approval of the covered facility, and a substantial portion of the funds was intended by the contributor, or was otherwise required, to be used for the benefit of the covered facility;3.7.c. The covered facility has transferred resources to the organization and a substantial portion of the organization's resources is held for the benefit of the covered facility;3.7.d. The organization has transferred resources to the covered facility and a substantial portion of the covered facility's resources is held for the benefit of the organization;3.7.e. The covered facility has assigned certain of its functions to the organization, which is operating primarily for the benefit of the covered facility;3.7.f. The organization is wholly-owned or was created by the covered facility, and the covered facility receives any of the profits of the organization;3.7.g. The covered facility is wholly-owned or was created by the organization, and the organization receives any of the profits of the covered facility; or3.7.h. In the event of the dissolution of the related entity, substantially all of the assets of the entity would become the property of the creating entity.3.8. If the authority is able to obtain the information required by this section from another source, the covered facility is not subject to the penalty established in section six.