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Contact Info
Health Economics Program
651-201-4520
health.hep@state.mn.us

Contact Info

Health Economics Program
651-201-4520
health.hep@state.mn.us

Capital Expenditure Reporting

Minnesota Statutes 62J.17, require health care providers in Minnesota to report all major capital spending commitments of $1 million or more to the Minnesota Department of Health (MDH) for retrospective review. Providers–including hospitals, ambulatory surgical centers, diagnostic imaging centers, physician clinics and other providers–must report to MDH on an annual basis as part of existing annual financial and statistical reports.

HEP Data Portal 

Registration and account management guide 

  • HEP Data Portal Registration and Account Management User Guide (PDF)
  • Capital Expenditure Reporting User Guide (PDF)

Visit the HEP Data Portal to register your organization and submit data:

HEP Data Portal

Prior year formsets

  • 2024 Capital Expenditure Formset (Excel)
  • 2023 Capital Expenditure Formset (Excel)
  • 2022 Capital Expenditure Formset (Excel)
  • 2021 Capital Expenditure Formset (Excel)
Capital Expenditure Reporting Schedule
Provider Type
Report Due Date
Reporting Statute
Reporting Mechanism
Reporting Period
Providers of Diagnostic Imaging ServicesMarch 1Minnesota Statutes 144.565Diagnostic Imaging Facility Utilization ReportFiscal year
Freestanding Outpatient Surgical CentersMarch 1Minnesota Statutes 144.695 – 144.703Freestanding Outpatient Surgical Center (FOSC) Utilization and Services ReportFiscal year
Physicians, Physician Clinics, and Clinic SystemsMarch 1Minnesota Statutes 62J.17Capital Expenditure Retrospective Review Report (available on this page)Calendar year
Hospitals180 days after the close of the fiscal yearMinnesota Statutes 144.695 – 144.703Hospital Annual Report (HAR) 
Note: Data sent to the Minnesota Hospital Association.
Fiscal year
Other Providers, as defined in Minnesota Statutes 62J.03, subd. 8March 1Minnesota Statutes 62J.17Capital Expenditure Retrospective Review Report (available on this page)Calendar year

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

Tags
  • economics
Last Updated: 02/13/2026
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