Reporting Requirements

(1) General. Each hospital must file or make available information that EOHHS deems reasonably necessary for calculating and collecting the hospital assessment. (2) Required Reporting for Hospitals with Change of Status. Any new hospital, merging hospital, acquiring or acquired hospital, or closing hospital, as described in 101 CMR 514.03(2)(a) through (c), must inform EOHHS of its change in status at least 14 days prior to such change in status. Any new acute or non-acute hospital, as described in 101 CMR 514.03(2)(a) and (b), must provide projected annual revenue information, and any additional supporting documentation as requested by EOHHS, in the form and format requested by EOHHS within 30 days of beginning operations. (3) Additional Documentation. Each hospital must submit any additional documentation requested by EOHHS or its designee to verify the accuracy of the data submitted. (4) Audit. EOHHS or its designee may inspect and copy the records of a hospital for purposes of auditing its calculation of the assessment. If EOHHS or its designee determines that a hospital has either overpaid or underpaid the assessment, it will notify the hospital of the amount due or refund the overpayment. (5) Penalties. EOHHS may impose a per diem penalty of $100 per day if a hospital fails to furnish documentation required or requested under 101 CMR 514.06 within the timeframes specified in 101 CMR 514.05(3) or as specified by EOHHS upon request, or in administrative bulletins or other written issuances. (6) Enforcement Provisions. In addition to interest and late fees imposed pursuant to 101 CMR 514.05(5), EOHHS may take enforcement actions including, but not limited to, the following: (a) for hospitals licensed by the department of health, notifying the department of the unpaid assessments and such information shall be considered by the department in determining suitability in accordance with section 51 of chapter 111 for the hospital or its affiliate provider entities; (b) offsetting delinquent assessment amounts owed, including any interest, penalties and reasonable attorneys’ fees, against: 1. the hospital’s MassHealth claims payments, MassHealth supplemental or incentive payments, Health Safety Net payments, or other payments that may otherwise be due to the hospital from MassHealth or the Health Safety Net, 2. other hospitals or MassHealth-contracted entities under common ownership as the delinquent hospital, or 3. any successor in interest to the hospital or such provider entities under common ownership; or (c) creating, after demand for payment, a lien in favor of the commonwealth in an amount not to exceed the delinquent fees owed, including any interest, penalties and reasonable attorneys’ fees, encumbering the building in which the delinquent hospital is located, encumbering the real property upon which the delinquent hospital is located, including fixtures, equipment or goods used in the operation of the delinquent hospital, or encumbering any real property in which the delinquent hospital holds an interest (d) take any other action, through EOHHS or in partnership with other state agencies, to collect on the delinquent debt permissible under law.