[Code of Federal Regulations]

[Title 42, Volume 4]

[Revised as of October 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 42CFR433.74]



[Page 90]

 

                         TITLE 42--PUBLIC HEALTH

 

  CHAPTER IV--CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF 

                  HEALTH AND HUMAN SERVICES (CONTINUED)

 

PART 433_STATE FISCAL ADMINISTRATION--Table of Contents

 

     Subpart B_General Administrative Requirements State Financial 

                              Participation

 

Sec.  433.74  Reporting requirements.



    (a) Beginning with the first quarter of Federal fiscal year 1993, 

each State must submit to CMS quarterly summary information on the 

source and use of all provider-related donations (including all bona 

fide and presumed-to-be bona fide donations) received by the State or 

unit of local government, and health care-related taxes collected. Each 

State must also provide any additional information requested by the 

Secretary related to any other donations made by, or any taxes imposed 

on, health care providers. States' reports must present a complete, 

accurate, and full disclosure of all of their donation and tax programs 

and expenditures.

    (b) Each State must provide the summary information specified in 

paragraph (a) of this section on a quarterly basis in accordance with 

procedures established by CMS.

    (c) Each State must maintain, in readily reviewable form, supporting 

documentation that provides a detailed description and legal basis for 

each donation and tax program being reported, as well as the source and 

use of all donations received and taxes collected. This information must 

be made available to Federal reviewers upon request.

    (d) If a State fails to comply with the reporting requirements 

contained in this section, future grant awards will be reduced by the 

amount of FFP CMS estimates is attributable to the sums raised by tax 

and donation programs as to which the State has not reported properly, 

until such time as the State complies with the reporting requirements. 

Deferrals and/or disallowances of equivalent amounts may also be imposed 

with respect to quarters for which the State has failed to report 

properly. Unless otherwise prohibited by law, FFP for those expenditures 

will be released when the State complies with all reporting 

requirements.