Capital Expenditure Reporting

Minnesota Statutes, section 62J.17, require health care providers in Minnesota to report all major capital spending commitments of $1 Million or more to the Minnesota Department of Health for retrospective review. Providers, including hospitals, ambulatory surgical centers, diagnostic imaging centers, physician clinics and other providers, must report to the Minnesota Department of Health on an annual basis as part of existing annual financial and statistical reports.

2013 Capital Expenditure Retrospective Review Report
for Health Care Systems and Other Providers
2013 Formset Excel (352 KB)
(Download and save in Excel)

Capital Expenditure Reporting Schedule
Provider Type
Report Due Date
Reporting Statute
Reporting Mechanism
Reporting Period
Providers of Diagnostic Imaging Services March 1 Minnesota Statutes, section 144.565 Diagnostic Imaging Facility Utilization Report Fiscal year
Freestanding Outpatient Surgical Centers March 1 Minnesota Statutes, sections 144.695 –144.703 Freestanding Outpatient Surgical Center (FOSC) Utilization and Services Report Fiscal year
Physicians, Physician Clinics, and Clinic Systems March 1 Minnesota Statutes, section 62J.17 Capital Expenditure Retrospective Review Report Calendar year
Hospitals 180 days after the close of the fiscal year Minnesota Statutes, sections 144.695 –144.703 Hospital Annual Report (HAR) Note: Data sent to the Minnesota Hospital Association. Fiscal year
Other Providers, as defined in Minnesota Statutes, Section 62J.03, subd. 8 March 1 Minnesota Statutes, section 62J.17 Capital Expenditure Retrospective Review Report Calendar year


Complete and detailed information must be included in all reports for the Commissioner of Health to conduct retrospective reviews of major capital spending commitments. Providers that do not pass annual retrospective review, may proceed with current capital spending commitments. However, if a provider fails retrospective review, all major spending commitments made by that provider are subject to prospective review for five years.

If you have additional questions about the Capital Expenditure Reporting Requirement, please contact MDH at 651-201-3572 or health.hccis@state.mn.us

Updated Tuesday, November 12, 2013 at 09:31AM