Connecticut General Statutes 19a-632 – Calculation of assessment and costs
(a) On or before September first, annually, the Health Systems Planning Unit 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 unit, as determined in subsection (b) of this section.
Terms Used In Connecticut General Statutes 19a-632
- Days: means calendar days. See Connecticut General Statutes 19a-630
- Executive director: means the executive director of the Office of Health Strategy. See Connecticut General Statutes 19a-630
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Unit: means the Health Systems Planning Unit. See Connecticut General Statutes 19a-630
(b) The costs of the unit shall be the total of (1) the amount appropriated for expenses for the operation of the unit for the fiscal year, as estimated by the Comptroller, (2) the cost of fringe benefits for unit personnel for such year, as estimated by the Comptroller, (3) the amount of expenses for central state services attributable to the unit for the fiscal year as estimated by the Comptroller, and (4) the estimated expenditures on behalf of the unit from the Capital Equipment Purchase Fund pursuant to section 4a-9 for such year, provided for purposes of this calculation the amount of expenses for the operation of the unit for the fiscal year as estimated by the Comptroller, 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 unit.
(c) On or before December thirty-first, annually, for each fiscal year, each hospital shall pay the unit 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 unit 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 executive director shall recalculate the proposed assessment for each hospital based on the costs of the unit in accordance with subsection (b) of this section using the actual expenditures made by the unit during that fiscal year and the actual expenditures made on behalf of the unit from the Capital Equipment Purchase Fund pursuant to section 4a-9. On or before August thirty-first, annually, the unit 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 executive director, after receiving any objections to such statements, shall make such adjustments which in said executive director’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, the executive director shall impose a fee equal to (1) two per cent of the assessment if such failure to pay is for not more than five days, (2) five per cent of the assessment if such failure to pay is for more than five days but not more than fifteen days, or (3) ten per cent of the assessment if such failure to pay is for more than fifteen days. If a hospital fails to pay any assessment for more than thirty days after the date when due, the executive director may, in addition to the fees imposed pursuant to this subsection, impose a civil penalty of up to one thousand dollars per day for each day past the initial thirty days that the assessment is not paid. Any civil penalty authorized by this subsection shall be imposed by the executive director in accordance with subsections (b) to (e), inclusive, of section 19a-653.
(f) The unit 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.