I. General Questions
Question 1: What is the Health Facility Cash Assessment Program?
Question 2: Why was this assessment created?
Question 3: What providers are included?
Question 4: What is the percentage of the assessment?
Question 5: Where is the legislation?
Question 6: When do I need to file?
Question 7: Do I report revenue from dates of service within a month or cash received?
Answer 1: New York State designated providers are required to pay an assessment on cash operating receipts on a monthly basis under the Health Facility Cash Receipts Assessment Program pursuant to Chapter 1 of the Laws of 2002 as amended by various subsequent period chapter laws.
Effective April 1, 2009, an electronic report must be submitted each month by designated providers, even if there were no assessable cash receipts for the reporting month.|top|
Answer 2: This assessment was enacted as part of our State Budget process to close unavoidable gaps in the State spending plan. Such assessments are considered a more favorable alternative to increased provider Medicaid cuts that have the consequence of forfeiting substantial federal Medicaid matching funds available to the State.|top|
Answer 3: The assessment includes Article 28 Residential Health Care Facilities, Article 28 General Hospitals, Article 36 Long Term Home Health Care Programs, Article 36 Certified Home Health Agencies " Personal Care Providers that possess a Title XIX (i.e. Medicaid) contract with a Local Social Services District for the delivery of personal care services pursuant to section 367-i of the Social Services Law.|top|
Answer 4: There is a schedule of assessment rates by provider type located on this website. From April 1, 2009, through March 31, 2011, Article 28 Residential Health Care Facilities were required to pay 6% of assessable cash receipts, and all other providers were required to pay .35% of assessable cash receipts. Effective April 1, 2011, new rates went into effect for some of the providers. Please refer to the schedule for all revised rates and how they affect each program.|top|
Answer 5: The Residential Health Care Facility and General Hospital Health Facility Cash Assessment Program (HFCAP) provisions are in Section 2807-d of the Public Health Law.
The Certified Home Health Agency and Long Term Home Health Care HFCAP provisions are in Sections 3614-a and 3614-b of the Public Health Law.
The Personal Care Services HFCAP provisions are in Section 367-i of the Social Services Law.|top|
Answer 6: Designated providers are required to file reports based on the applicable Cash Receipts Assessment Program Filing Schedule located on this website. A separate monthly cash assessment report must be filed for each of the above noted service categories, even if there are no assessable cash receipts for the reporting month. With few exceptions, the Cash Receipts Assessment Report is due on the 15th day of the month following the month the assessment is applicable.|top|
Answer 7: You should report the current month's cash receipts and/or checks from patient care services. These cash receipts include but are not limited to payments received from Medicaid, Medicare (non-RHCF providers), commercial and not-for-profit third-party insurers and self-pay collections.|top|