Md. Code Regs. 10.37.01.03

Current through Register Vol. 51, No. 25, December 13, 2024

Section 10.37.01.03 - Reporting Requirements; Hospitals

A. Annual Financial Statements.

(1) The following audited financial statements are required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene:

(a) Balance Sheet-Unrestricted Funds (AUB);

(b) Balance Sheet-Restricted Funds (ARB);

(c) Statement of Change in Equity (AFB);

(d) Statement of Revenue and Expense (ARE);

(e) Statement of Change in Financial Position (AFP).

(2) The above reports shall be recorded on the basis of actual data and be submitted within 90 days after the end of each hospital's fiscal year.

(3) Report AUB, ARB, AFB, ARE, and AFP as required above shall include attests by the institution's certified public accountants.

B. Monthly Financial Statements.

(1) The following unaudited financial statements are required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene:

(a) Balance Sheet-Unrestricted Funds (QUB);

(b) Balance Sheet-Restricted Funds (QRB);

(c) Statement of Revenues and Expenses (QRE).

(2) The above reports shall be recorded on the basis of actual data and be submitted within 30 days after the end of each month of the calendar year.

C. Monthly Financial Statement Summary.

(1) The following unaudited monthly financial statement summary is required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene: Financial Statement Summary-(FS).

(2) Schedule FS shall be completed on the basis of actual data in the form prescribed by the Commission contained in the "Accounting and Reporting System for Hospitals".

(3) Schedule FS is to be submitted within 30 days after the end of each month of the calendar year in the format prescribed by the Commission.

D. Monthly Reports of Achieved Volumes and Revenues.

(1) The following monthly volume and revenue reports are required to be submitted by each hospital under the jurisdiction of the Commission, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene:

(a) Statistical Data and Revenue Summary - Daily Hospital Services;

(b) Statistical Data and Revenue Summary - Ambulatory Services and Admissions Services;

(c) Statistical Data and Revenue Summary - Ancillary Services.

(2) The Monthly Reports of Achieved Volumes and Revenues shall be completed on the basis of actual data in the format prescribed by the Commission.

(3) The Monthly Reports of Achieved Volumes and Revenues shall be submitted within 30 days after the end of each month of the calendar year in the format prescribed by the Commission.

(4) The Monthly Reports of Achieved Volumes and Revenues submitted under this section shall be made in the format as published in the Maryland Register and on the Commission's website (http://www.hscrc.maryland.gov).

E. Annual Report of Revenue and Volume Comparisons.

(1) The following annual report of revenue and volume comparisons is required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene: Revenue and Volume Comparisons (RVC).

(2) Schedule RVC shall be completed on the basis of actual data in the form prescribed by the Commission contained in the "Accounting and Reporting System for Hospitals".

(3) Schedule RVC shall be submitted within 90 days after the end of each hospital's fiscal year in the format prescribed by the Commission.

F. Annual Reports of Revenues, Expenses, and Volumes.

(1) The following annual reports of revenues, expenses, and volumes are required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene:

(a) Inpatient and Patient Days (V1A, V1B, V1C, V1D);

(b) Outpatient Visits (V2A, V2B);

(c) Ancillary Service Units (V3A, V3D);

(d) Equivalent Inpatient Days and Admissions (V5);

(e) Allocation of Data Processing (DP1);

(f) Unassigned Expense (UA);

(g) Hospital Based Physicians (P1A, P1B);

(h) Medical Staff Services (P2A to P2I);

(i) Physical Support Services (P3A to P3H);

(j) Residents, Interns Services-Eligible (P4A to P4I);

(k) Residents, Interns Services-Ineligible (P5A to P5I);

(l) Overhead Expense Summary (OES);

(m) General Service Center (C1 to C14);

(n) Patient Care Center (D1 to D81);

(o) Auxiliary Enterprises (E1 to E9);

(p) Other Institutional Programs (F1 to F4);

(q) Allocation of Cafeteria, Parking, Etc. (OAA to OAK);

(r) Reconciliation of Base Year Expenses to Schedule RE (RC);

(s) Statement of Revenue and Expenses (RE);

(t) Overhead Expense Apportionment (J1 to J4);

(u) Overhead Statistical Apportionment (J51 to J54);

(v) Building Facility Allowance (H1);

(w) Departmental Equipment Allowance (H2A to H2Y);

(x) Distribution of Capital Facilities Allowances (H3A to H3D);

(y) Capital Facility Allowance Summary (H4);

(z) Cash and Marketable Assets (GR);

(aa) Payor Differential (PDA);

(bb) MB Revenue (M, MA, MB);

(cc) Unregulated Services (UR1 to UR6);

(dd) Operating Room Survey (ORS);

(ee) Other Financial Considerations (G);

(ff) Annual Cost Survey (ACS);

(gg) Transactions with Related Entities (TRE);

(hh) Revenue and Volume Comparisons (RVC);

(ii) Schedule D Personnel Schedules (PH1 to PH2);

(jj) Utilization of Therapies (TU).

(kk) Mandated Trauma Cost (MTC); and

(ll) Stand-By Costs (SBC).

(2) The above annual reports of revenues, expenses, and volumes shall be completed on the basis of actual data and certain projected data in the form prescribed by the Commission in the "Accounting and Reporting System for Hospitals".

(3) The above annual reports of revenues, expenses, and volumes shall be submitted within 90 days after the end of each hospital's fiscal year in the format prescribed by the Commission.

(4) Collection and Submission of Data. Upon the effective date of this regulation, each hospital under the jurisdiction of the Health Services Cost Review Commission shall submit the following data elements relative to bad debts and uncompensated care in accordance with the instructions detailed in the Accounting and Budget Manual:

(a) Inpatient uncompensated care and bad debts;

(b) Outpatient uncompensated care and bad debts.

G. Repealed.

H. Special Audit.

(1) An audit of various data submitted in the Annual Reports of Revenues, Expenses, and Volumes, Wage and Salary Survey, and the Annual Report of Change in Building and Equipment Fund Balances is required to be performed by the independent certified public accounting firm of each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene.

(2) The audit procedures shall be completed in the form prescribed by the Commission contained in the "Accounting and Reporting System for Hospitals".

(3) The results of the audit shall be submitted to the Commission within 110 days after the end of each hospital's fiscal year in the format prescribed by the Commission.

I. Annual Reports of Wage and Salary Survey.

(1) The following annual reports of wage and salary survey are required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene:

(a) Wage, Salary and Fringe Benefits Summary (WSA, WSB, WSC);

(b) Fringe Benefits Calculation (FB).

(2) Schedules WSA, WSB, WSC, and FB shall be completed on the basis of actual data in the form prescribed by the Commission contained in the "Accounting and Reporting System for Hospitals".

(3) Schedules WSA, WSB, WSC, and FB shall be submitted by June 1 of every calendar year in the format prescribed by the Commission.

(4) The Commission may require the submission of nonpersonally identifiable wage and salary data elements for individual employees.

J. Rate Review Reports.

(1) The following rate review reporting schedules are required to be submitted by each Section 556 hospital, with the exception of those hospitals that are a part of the Department of Health and Mental Hygiene:

(a) Inpatient and Patient Days (V1A, V1B, V1C, V1D);

(b) Outpatient Visits (V2A, V2B);

(c) Ancillary Service Units (V3A, V3D);

(d) Equivalent Inpatient Days and Admissions (V5);

(e) Allocation of Data Processing (DP1);

(f) Unassigned Expense (UA);

(g) Hospital Based Physicians (P1A, P1B);

(h) Medical Staff Services (P2A to P2I);

(i) Physician Support Services (P3A to P3H);

(j) Residents, Interns Services-Eligible (P4A to P4I);

(k) Residents, Interns Services-Ineligible (P5A to P5I);

(l) Overhead Expense Summary (OES);

(m) General Service Center (C1 to C14);

(n) Patient Care Center (D1 to D81);

(o) Auxiliary Enterprises (E1 to E9);

(p) Other Institutional Programs (F1 to F4);

(q) Allocation of Cafeteria, Parking, etc. (OAA to OAK);

(r) Reconciliation of Base Year Expenses to Schedule RE (RC);

(s) Statement of Revenue and Expenses (RE);

(t) Overhead Expense Apportionment (J1 to J4);

(u) Overhead Statistical Apportionment (J51 to J54);

(v) Building Facility Allowance (H1);

(w) Departmental Equipment Allowance (H2A to H2Y);

(x) Distribution of Capital Facilities Allowances (H3A to H3D);

(y) Capital Facility Allowance Summary (H4);

(z) Cash and Marketable Assets (GR);

(aa) Payor Differential (PDA);

(bb) MB Revenue Centers (M, MA, MB);

(cc) Unregulated Services (UR1 to UR6);

(dd) Operating Room Survey (ORS);

(ee) Other Financial Considerations (G);

(ff) Annual Cost Survey (ACS);

(gg) Transactions with Related Entities (TRE);

(hh) Revenue and Volume Comparisons (RVC);

(ii) Schedules D Personnel Schedules (PH1 to PH2);

(jj) Utilization of Therapies (TU);

(kk) (MTC) Mandated Trauma Cost; and

(ll) (SBC) Stand-by Costs.

(2) The above review reports shall be completed on the basis of actual data and certain projected data in the form prescribed by the Commission in the "Accounting and Reporting System for Hospitals".

K. Interns and Residents Survey.

(1) Hospitals shall submit the Interns and Residents Survey to the Commission by January 15 of every calendar year.

(2) Hospitals shall complete the survey on the basis of actual data in the form prescribed by the Commission.

L. General Assembly Studies and Other Reports. The Commission may require hospitals to submit information in response to information required of the Commission by the Maryland General Assembly.

M. Annual Nonprofit Hospital Community Benefit Report.

(1) Beginning on December 15, 2009, each nonprofit hospital shall submit the Annual Nonprofit Hospital Community Benefit Report to the Commission by the date prescribed by the Commission in the format prescribed by the Commission.

(2) Hospitals shall complete the report on the basis of actual data covering the reporting period of the previous July 1 through June 30 or other time period as specified by the Commission.

(3) The Commission shall provide instructions for completing the report on its public website.

N. Internal Revenue Service Form 990. Beginning on October 1, 2009, each nonprofit hospital shall submit its most recent Form 990 that the facility filed with the Internal Revenue Service within 30 days from the Internal Revenue Service filing.

O. Annual Debt Collection Report.

(1) Hospitals shall submit the Annual Debt Collection Report to the Commission within 60 days after the end of each hospital's fiscal year.

(2) Hospitals shall complete the report on the basis of actual data in the form prescribed by the Commission.

(3) The Commission shall provide instructions for completing the report in its Accounting and Budget Manual for Fiscal and Operating Management.

P. All-Payer Model Agreement Data Requirements.Hospitals shall submit data in accordance with the requirements of the January 1, 2014 All-Payer Model Agreement executed between the State of Maryland and the Center for Medicare and Medicaid Innovation for evaluation purposes.

Q. Report Format Changes. The Commission, after consideration at a public meeting or other public forum, may modify the reporting requirements of the above reports as it deems necessary, if reasonable notice is given to each hospital under its jurisdiction and all designated interested parties using the "Accounting and Reporting System for Hospitals".

R. Failure to File Reports.

(1) A hospital under the jurisdiction of the Commission which does not file any report under the Enabling Act of the Commission, Health-General Article, Title 19, Subtitle 2, Annotated Code of Maryland, or under the regulations of the Commission, is liable for a civil penalty of up to $1,000 per day for each day the filing of the report is delayed unless an extension is granted as provided in §O of this regulation.

(2) These fines may not be considered reasonable costs for purposes of rate setting by the Commission.

(3) The Commission may refuse to grant a rate increase to any hospital which does not file a report required under its enabling legislation (Health-General Article, Title 19, Subtitle 2, Annotated Code of Maryland) or its regulations.

(4) Any required report submitted to the Commission which is substantially incomplete or inaccurate may not be considered timely filed. In addition, any incomplete or inaccurate report submitted by a hospital that results in, or will result in, rates which, through the application of normal Commission methodology, vary, or will vary, from the allowed corridors specified in COMAR 10.37.03.05F, may not be considered timely filed.

(5) All annual reports required to be filed with the Commission shall contain an attestation by the institution's chief financial officer that, to the best of the officer's information and belief, the reports filed have been prepared in conformity with the Commission's uniform accounting and financial reporting system as set forth in the Manual.

(6) All annual reports required to be filed with the Commission shall contain an attestation by the institution's chief executive officer that, to the best of the officer's information and belief, neither the hospital, its related entity, nor any entity or person acting on behalf of or in concert with the hospital knowingly is participating in or receiving the benefit of any fixed price arrangement, directly or indirectly, pertaining to the delivery of hospital services without approval by the Commission.

S. Requests for Extension of Time to File Required Reports.

(1) A Section 556 hospital under the jurisdiction of the Commission may file with the Commission written requests for reasonable extensions of time to file any or all of the required reports.

(2) The requests for extensions will be supported by justification for the approval of the extension request.

(3) The Executive Director shall respond promptly in writing to the requesting hospital upon receipt of the request by either approving or disapproving the request.

(4) If it is needed for evaluation of the request, the Executive Director will seek information from the requesting hospital.

(5) Requests for extensions shall be made at a reasonable time before the due date of a required report. Extensions will be granted only for valid reasons.

(6) In the case of a submission of the Annual Reports of Revenues, Expenses, and Volumes, requests for extensions shall generally be made at least 45 days before the due date. Failure of a hospital to have its audited financial statements completed may generally not constitute a valid reason for an extension.

T. Review of Denial of Request for Extension.

(1) A hospital denied an extension of time under §O may file a written petition with the Commission for a hearing to review the action of the Executive Director in refusing its request for extension.

(2) A petition for a hearing to review the Executive Director's action shall be filed with the Commission within 15 days of the date on which the aggrieved hospital was notified in writing of the action with respect to the requested extension and shall state the grounds for the petition.

(3) A hearing on the petition, at which the petitioner may be represented by counsel, shall be held within 30 days of the date on which the petition was filed, before a review subcommittee composed of three members of the Commission chosen by the Chairman for that purpose.

(4) The review subcommittee shall consist of at least two persons who have no connection with the management or policy of any hospitals or related institutions.

(5) Promptly after the hearing, the subcommittee shall report to the Commission which shall make its decision within 45 days of the submission of the petition to review.

(6) The decision of a majority of the Commission, which shall be rendered in the form of a written decision filed in the Commission's office, shall be final, subject to the right of review in accordance with Health-General Article, §19-221.

U. Stay of Charges.

(1) Unless the Commission reverses the Executive Director, the filing of a written petition pursuant to §P may not stay the continued accrual of the charges levied under §N against a hospital which fails to meet the deadline for filing reports required in these regulations.

(2) If the Commission affirms the decision of the Executive Director, the penalties which accrued during the appeal period may be suspended or reduced by the Commission.

Md. Code Regs. 10.37.01.03

Regulation .03 amended effective July 28, 1978 (5:15 Md. R. 1189)
Regulation .03A, C amended effective May 4, 1979 (6:9 Md. R. 728)
Regulation .03D amended effective October 29, 1975 (2:24 Md. R. 1481); May 11, 1977 (4:10 Md. R. 767)
Regulation .03D, E amended effective April 7, 1978 (5:7 Md. R. 522)
Regulation .03H amended effective August 18, 1976 (3:17 Md. R. 915); August 31, 1977 (4:18 Md. R. 1398); July 28, 1978 (5:15 Md. R. 1189); December 29, 1978 (5:26 Md. R. 1922); May 4, 1979 (6:9 Md. R. 728)
Regulation .03I adopted effective August 18, 1976 (3:17 Md. R. 915)
Regulation .03J adopted effective July 28, 1978 (5:15 Md. R. 1189); December 29, 1978 (5:26 Md. R. 1922); May 4, 1979 (6:9 Md. R. 728)
Regulations.03 amended effective October 3, 1980 (7:20 Md. R. 1879)
Regulation .03 amended effective July 1, 1985 (12:13 Md. R. 1279); December 10, 2001 (28:24 Md. R. 2128); October 5, 2009 (36:20 Md. R. 1529)
Regulation .03 amended as an emergency provision effective (41:2 Md. R. 89), eff.1/1/2014 ; amended permanently effective April 14, 2014 (41:7 Md. R. 422), eff. 1/1/2014
Regulation .03 amended effective 41:15 Md. R. 890, eff.8/4/2014
Regulation .03D, E amended effective November 30, 2009 (36:24 Md. R. 1858)
Regulation .03F repealed effective January 1, 1983 (9:16 Md. R. 1605)
Regulation .03H amended effective January 1, 1984 (10:15 Md. R. 1351); October 10, 1994 (21:20 Md. R. 1732); February 12, 2007 (34:3 Md. R. 299)
Regulation .03H, L amended effective August 3, 1981 (8:15 Md. R. 1308); November 19, 1984 (11:23 Md. R. 1992); July 1, 1985 (12:13 Md. R. 1279); March 10, 1986 (13:5 Md. R. 545)
Regulation .03H, L amended as an emergency provision effective May 25, 1986 (13:12 Md. R. 1372); emergency status expired September 16, 1986
Regulation .03H, L amended effective November 3, 1986 (13:22 Md. R. 2399); December 15, 1986 (13:25 Md. R. 2660); December 28, 1987 (14:26 Md. R. 2747); September 4, 1989 (16:17 Md. R. 1886); April 27, 1992 (19:8 Md. R. 805)
Regulation .03I repealed effective February 13, 2006 (33:3 Md. R. 241)
Regulation .03K amended as an emergency provision effective April 1, 2003 (30:8 Md. R. 538); amended permanently effective July 7, 2003 (30:13 Md. R. 854)
Regulation .03K amended effective June 6, 2005 (32:11 Md. R. 983)
Regulation .03L amended effective February 13, 2006 (33:3 Md. R. 241)
Regulation .03L-1, L-2 adopted effective March 8, 1999 (26:5 Md. R. 391)
Regulation .03L-1 amended effective November 15, 2010 (37:23 Md. R. 1610)
Regulation .03L-3 adopted effective June 9, 2003 (30:11 Md. R. 735)
Regulation .03L-5 adopted effective January 13, 2011 (38:1 Md. R. 11)
Regulation .03N amended as an emergency provision effective September 2, 1991 (18:19 Md. R. 2095); emergency status expired February 3, 1992
Regulation .03N amended effective January 6, 1992 (18:26 Md. R. 2830); March 8, 1999 (26:5 Md. R. 391);(40:4 Md. R. 346), eff. 3/4/2013; amended effective 51:22 Md. R. 957-1028, eff. 11/11/2024.