Rule 37.106.138 - ANNUAL FINANCIAL REPORTS BY HOSPITALS, RURAL EMERGENCY HOSPITALS, AND CRITICAL ACCESS HOSPITALS(1) Every hospital, rural emergency hospital, and critical access hospital shall submit on an annual basis a financial report for its previous fiscal year to the department on a form provided by the department by the deadline specified on the form. The annual financial report must include contact information for the hospital administrator and must include the beginning and end date of the facility's reporting period and whichever of the following information is requested on the form: (a) hospital revenues for both acute and long-term care units, including: (i) gross revenue from inpatient and outpatient service;(ii) deductions for contractual adjustments, bad debts, charity, etc.;(iii) other operating revenue;(iv) nonoperating revenue (such as government appropriations, mill levies, contributions, grants, etc.);(b) hospital expenses for both acute and long-term care units, including:(i) payroll expenses for all categories of personnel;(ii) nonpayroll expenses, including employee benefits, professional fees, depreciation expense, interest expense, others;(c) detail of deductions for both acute and long-term care units, including: (ii) contractual adjustments (specifying Medicare, Medicaid, Blue Cross, or other);(iii) charity/Hill-Burton (such as the amount and category of charity care/financial assistance provided, the number of individuals receiving financial assistance and average amount per person, which services are provided at no or reduced cost);(d) Medicaid and Medicare program revenue for both acute and long-term care units;(e) unrestricted fund assets, including dollar amounts of: (i) current cash and short-term investments;(ii) current receivables and other current assets;(iii) gross plant and equipment assets; deductions for accumulated depreciation;(iv) long-term investments;(f) unrestricted fund liabilities, including dollar amounts of: (iv) unrestricted fund balance;(g) restricted fund balances, with identification of specific purposes for which funds are reserved, including plant replacement and expansion, and endowment funds;(h) capital expenditures made during the reporting period, including expenditures, disposals and retirements for land, building and improvements, fixed and moveable equipment, and construction in progress;(i) whether a permanent change in bed complement or in the number of hospital services offered will result from any capital acquisition projects begun during the reporting period (specify);(j) whether a certificate of need was received for any projects during the reporting period, and if so, the total capital authorization included in such approvals.(2) For a hospital, rural emergency hospital, or critical access hospital operating as a nonprofit health care facility, the following are required, consistent with: (a) a community benefit plan for the current calendar year;(b) a financial assistance policy for the current calendar year; and(c) a copy of Form 990 with Schedule H and associated worksheets.(3) Any facility failing to timely report such information to the department may be subject to corrective action. (a) Any hospital, rural emergency hospital, or critical access hospital operating as a nonprofit health care facility shall be penalized according to for noncompliance with (2) of this rule.Mont. Admin. r. 37.106.138
NEW, 1984 MAR p. 27, Eff. 1/13/84; AMD, 1996 MAR p. 1975, Eff. 7/19/96; TRANS, from DHES, 2002 MAR p. 185; AMD, 2022 MAR p. 57, Eff. 1/15/2022; AMD, 2024 MAR p. 2292, Eff. 9/21/2024AUTH: 2-4-201, 50-5-103, 50-5-302, MCA; IMP: 50-5-106, 50-5-302, MCA