Sec. 19a-632. (Formerly Sec. 19a-148b). Calculation of assessment and costs.
Sec. 19a-632. (Formerly Sec. 19a-148b). Calculation of assessment and costs.
(a) On or before September first, annually, the Office of Health Care Access shall determine (1) the total net revenue of each hospital for the most recently completed hospital
fiscal year beginning October first; and (2) the proposed assessment on the hospital for
the state fiscal year. The assessment on each hospital shall be calculated by multiplying
the hospital's percentage share of the total net revenue specified in subdivision (1) of
this subsection times the costs of the office, as determined in subsection (b) of this
section.
(b) The costs of the office shall be the total of (1) the amount appropriated for the
operation of the office for the fiscal year, (2) the cost of fringe benefits for office personnel for such year, as estimated by the Comptroller, (3) the amount of expenses for central
state services attributable to the office for the fiscal year as estimated by the Comptroller,
and (4) the estimated expenditures on behalf of the office from the Capital Equipment
Purchase Fund pursuant to section 4a-9 for such year, provided for purposes of this
calculation the amount so appropriated plus the cost of fringe benefits for personnel,
the amount of expenses for said central state services for the fiscal year as estimated by
the Comptroller, and said estimated expenditures from the Capital Equipment Purchase
Fund pursuant to section 4a-9 shall be deemed to be the actual expenditures of the office.
(c) On or before December thirty-first, annually, for each fiscal year, each hospital
shall pay the office twenty-five per cent of its proposed assessment, adjusted to reflect
any credit or amount due under the recalculated assessment for the preceding state fiscal
year as determined pursuant to subsection (d) of this section or any reapportioned assessment pursuant to subsection (b) of section 19a-631. The hospital shall pay the remaining
seventy-five per cent of its assessment to the office in three equal installments on or
before the following March thirty-first, June thirtieth and September thirtieth, annually.
(d) Immediately following the close of each state fiscal year the commissioner shall
recalculate the proposed assessment for each hospital based on the costs of the office
in accordance with subsection (b) of this section using the actual expenditures made by
the office during that fiscal year and the actual expenditures made on behalf of the
office from the Capital Equipment Purchase Fund pursuant to section 4a-9. On or before
August thirty-first, annually, the office shall render to each hospital a statement showing
the difference between the respective recalculated assessment and the amount previously
paid. On or before September thirtieth, the commissioner, after receiving any objections
to such statements, shall make such adjustments which in said commissioner's opinion
may be indicated and shall render an adjusted assessment, if any, to the affected hospitals.
Adjustments to reflect any credit or amount due under the recalculated assessment for
the previous state fiscal year shall be made to the proposed assessment due on or before
December thirty-first of the following state fiscal year.
(e) If any assessment is not paid when due, a late fee of ten dollars shall be added
thereto and interest at the rate of one and one-fourth per cent per month or fraction
thereof shall be paid on such assessment and late fee.
(f) The office shall deposit all payments received pursuant to this section with the
State Treasurer. The moneys so deposited shall be credited to the General Fund and
shall be accounted for as expenses recovered from hospitals.
(P.A. 93-229, S. 19, 21; P.A. 95-257, S. 39, 43, 58; P.A. 98-22, S. 2, 3; P.A. 03-222, S. 1; P.A. 06-64, S. 4.)
History: P.A. 93-229 effective June 4, 1993; P.A. 95-257 replaced Commission on Hospitals and Health Care with
Office of Health Care Access, "commission" with "office" and "chairman of the commission" with "commissioner" and
amended Subsecs. (a)(1) and Subsec. (b)(4) to qualify expenditures as those accountable or attributable to the functions
of the office, effective July 1, 1995; Sec. 19a-148b transferred to Sec. 19a-632 in 1997; P.A. 98-22 deleted, in Subsecs.
(a) and (b), reference to expenditures "which are accountable to the functions of the office transferred from the Commission
on Hospitals and Health Care," changed "total of that portion of" to "total of" in Subsec. (b), inserted "or any reapportioned
assessment pursuant to subsection (b) of section 19a-631" in Subsec. (c) and required the "office" rather than the "commissioner" to render recalculated assessments in Subsec. (d), effective July 1, 1998; P.A. 03-222 amended Subsec. (d) by
changing due date of statement from office to hospital from July thirty-first to August thirty-first, changing due date of
adjusted assessment from August thirty-first to September thirtieth and making a technical change, effective July 1, 2003;
P.A. 06-64 deleted Subsec. (g) re inclusion of assessments in computation of net and gross revenue caps, effective July
1, 2006.
Annotation to former section 19a-148b:
Cited. 235 C. 128.