410-050-0760 Filing an Amended Report (1) A hospital that submits a fiscal year reconciliation report without an audited financial statement shall submit an amended fiscal year reconciliation report, an audited financial statement, and such additional fiscal year reconciliation payment (if owed) for assessments and deficiencies. The information shall be submitted within 180 days after the fiscal year reconciliation report due date. (2) Claim for Refund: (a) If the amount of the assessment in the amended fiscal year reconciliation report is less than the amount paid by the hospital, the Authority may refund the overpayment. A refund may not exceed the assessment amount actually paid by the hospital; (b) The hospital shall provide all information required on the report. No refunds shall be made prior to the Authority receiving the hospital's audited financial statement for the declared fiscal year. The Authority may audit the hospital, request additional information, or request an informal conference prior to granting a refund or as part of its review; (c) If there is an amount due from the hospital to the Authority for any past due assessments or penalties, any refund otherwise allowable shall first be applied to the unpaid assessments and penalties, and the hospital notified; (d) A hospital may not deduct from current, prospective, or future assessment payments an amount to which it claims to be entitled as a refund for a prior period. The claim for refund shall be made to the Authority. . (3) Payment of Delinquency: (a) If the amount of the annual assessment imposed is more than the amount paid by the hospital, the hospital shall file an amended fiscal year reconciliation report and pay the additional fiscal year reconciliation assessment and deficiency. The penalty under OAR 410-050-0800 shall stop accruing after the Authority receives the amended fiscal year reconciliation report, the annual audited financial statement, and payment of the total fiscal year reconciliation assessment and deficiency for year; except to the extent provided in OAR 410-050-0750(4)(a); (b) No refunds shall be made prior to the Authority receiving the hospital audited financial statement for the declared fiscal year. The Authority may audit the hospital, request additional information, or request an informal conference prior to granting a refund or as part of its review; (c) If there is an error in the determination of the assessment due, the hospital may describe the circumstances of the late additional payment with the filing of the amended report. The Authority, in its sole discretion, may determine that the late additional payment does not constitute a failure to file a report or pay an assessment giving rise to the imposition of a penalty. In making this determination, the Authority shall consider the circumstances, including but not limited to: nature and extent of the error; hospital explanation of the circumstances related to the error; evidence of prior errors; and evidence of prior penalties (including evidence of informal dispositions or settlement agreements). This provision only applies if the hospital has filed a timely original report and paid the assessment identified in the report. (4) If the Authority discovers or identifies information in the administration of these assessment rules that it determines could give rise to the issuance of a notice of proposed action, the Authority shall issue notification pursuant to OAR 410-050-0810. Statutory/Other Authority: ORS 413.042 Statutes/Other Implemented: 2015 HB 2395 History: DMAP 52-2015, f. 9-22-15, cert. ef. 10-1-15 DMAP 3-2008, f. & cert. ef. 1-25-08 OMAP 25-2005, f. 4-15-05, cert. ef. 5-7-05 OMAP 86-2004(Temp), f. & cert. ef. 11-9-04 thru 5-7-05