Capital Expenditure Reporting ScheduleProvider Type | Report Due Date | Reporting Statute | Reporting Mechanism | Reporting Period |
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| Providers of Diagnostic Imaging Services | March 1 | Minnesota Statutes 144.565 | Diagnostic Imaging Facility Utilization Report | Fiscal year |
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| Freestanding Outpatient Surgical Centers | March 1 | Minnesota Statutes 144.695 – 144.703 | Freestanding Outpatient Surgical Center (FOSC) Utilization and Services Report | Fiscal year |
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| Physicians, Physician Clinics, and Clinic Systems | March 1 | Minnesota Statutes 62J.17 | Capital Expenditure Retrospective Review Report (available on this page) | Calendar year |
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| Hospitals | 180 days after the close of the fiscal year | Minnesota Statutes 144.695 – 144.703 | Hospital Annual Report (HAR) Note: Data sent to the Minnesota Hospital Association. | Fiscal year |
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| Other Providers, as defined in Minnesota Statutes 62J.03, subd. 8 | March 1 | Minnesota Statutes 62J.17 | Capital Expenditure Retrospective Review Report (available on this page) | Calendar year |
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Complete and detailed information must be included in all reports for the Commissioner of Health to conduct retrospective reviews of major capital spending commitments. Providers that do not pass annual retrospective review, may proceed with current capital spending commitments. However, if a provider fails retrospective review, all major spending commitments made by that provider are subject to prospective review for five years.
If you have additional questions about the Capital Expenditure Reporting Requirement, please contact MDH at 651-201-3572 or health.hccis@state.mn.us