Text: HF00449 Text: HF00451 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 249A.20A HEALTH CARE FACILITIES
1 2 – ACCOUNTING PRINCIPLES.
1 3 Health care facilities as defined in section 135C.1
1 4 reimbursed under the medical assistance program shall utilize
1 5 generally accepted accounting principles in maintaining the
1 6 financial records of the facility. However, notwithstanding
1 7 the required utilization of generally accepted accounting
1 8 principles under this section, the cost limitations and
1 9 allowances provisions established by rules adopted under the
1 10 medical assistance program and applicable to health care
1 11 facilities shall remain applicable to health care facilities.
1 12 This section shall apply to health care facility cost reports
1 13 received on or after July 1, 2001.
1 14 Sec. 2. EMERGENCY RULES – EFFECTIVE DATE. The department
1 15 of human services may adopt emergency rules under section
1 16 17A.4, subsection 2, and section 17A.5, subsection 2,
1 17 paragraph "b", to implement this Act, and the rules shall
1 18 become effective immediately upon filing, unless the effective
1 19 date is delayed by the administrative rules review committee,
1 20 notwithstanding section 17A.4, subsection 5, and section
1 21 17A.8, subsection 9, or a later effective date is specified in
1 22 the rules. Any rules adopted in accordance with this section
1 23 shall not take effect before the rules are reviewed by the
1 24 administrative rules review committee. Any rules adopted in
1 25 accordance with the provisions of this section shall also be
1 26 published as notice of intended action as provided in section
1 27 17A.4.
1 28 Sec. 3. Section 2 of this Act, being deemed of immediate
1 29 importance, takes effect upon enactment.
1 30 EXPLANATION
1 31 This bill requires health care facilities reimbursed under
1 32 the medical assistance program (Medicaid) to utilize generally
1 33 accepted accounting principles in maintaining their financial
1 34 records. The bill provides that cost limitations and
1 35 allowances established by rule of the department remain
2 1 applicable to health care facilities. The bill directs the
2 2 department of human services to adopt rules to implement the
2 3 requirements of the bill. The bill authorizes the department
2 4 to adopt the rules under emergency rulemaking provisions. The
2 5 emergency rulemaking provision takes effect upon enactment.
2 6 LSB 2407HV 79
2 7 pf/cf/24
Text: HF00449 Text: HF00451 Text: HF00400 - HF00499 Text: HF Index Bills and Amendments: General Index Bill History: General Index
© 2001 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Wed May 9 09:40:40 CDT 2001
URL: /DOCS/GA/79GA/Legislation/HF/00400/HF00450/010228.html
jhf