Health Care Cost Information System (HCCIS)
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Capital Expenditure Reporting
Minnesota Statutes 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.
2022 Capital Expenditure Retrospective Review Report
for Health Care Systems and Other Providers
2022 Formset Excel
(Download and save in Excel)
Prior Year Formsets
for Health Care Systems and Other Providers
Additional Information
- Capital Expenditure Reporting Fact Sheet (pdf)
- Health Care Systems Decision Flowchart (pdf)
- Hospital Newsletter on Capital Expenditures (pdf)
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Capital Expenditure Reporting Schedule
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Provider Type
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Report Due Date
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Reporting Statute
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Reporting Mechanism
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Reporting Period
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| Providers of Diagnostic Imaging Services | March 1 | Minnesota Statutes 144.565 | Diagnostic Imaging Facility Utilization Report | Fiscal year |
| Freestanding Outpatient Surgical Centers | March 1 | Minnesota Statutes 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 62J.17 | Capital Expenditure Retrospective Review Report | Calendar year |
| Hospitals | 180 days after the close of the fiscal year | Minnesota Statutes 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 62J.03, subd. 8 | March 1 | Minnesota Statutes 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