OAR 409-023-0105: Community Benefit Reporting

(1) Hospital reporting required pursuant to this rule must be consistent with generally accepted accounting principles (GAAP). (2) The hospital must submit a completed Community Benefit Report form CBR-1 to the Authority within 240 days from the close of the hospital’s fiscal year. The report will be deemed submitted as of the date the report is postmarked or electronically delivered to the Authority, whichever is first. (3) Form CBR-1 must be completed in accordance with instructions published by the Authority in the Community Benefit Reporting Guidelines (CBR-2). The Authority has 30 days to review and request clarification or corrections to form CBR-1. (4) No later than October 31 of each year, the Authority shall send out a summary file for hospitals to review and validate. Hospitals shall have 14 days to review the summary file and submit corrections. (5) Hospitals that are part of a multi-hospital system may submit reports for all system hospitals in one submission, but each hospital must be separately reported and clearly identified in any submission. Nothing in this rule removes the requirement that hospitals report their individual community benefit activities. (6) If the ownership or control of the hospital changes during the reporting year, each hospital owner or controller must submit a community benefit report for the hospital for the portion of the year it owned or controlled the hospital. (7) The Authority shall inform each hospital subject to reporting of any changes to the Community Benefit Report (CBR-1) or Community Benefit Reporting Guidelines (CBR-2) for the subsequent year by July 1. Community Benefit Reporting Guidelines shall be posted on the Authority’s website. (a) Hospitals may report a community benefit activity in only one of the following categories as defined by the authority’s Community Benefit Reporting Guidelines (CBR-2): (A) Charity care; (B) Losses related to Medicaid and State Children’s Health Insurance Program; (C) Losses related to other publicly funded health care programs, excluding Medicare; (D) Community health improvement services; (E) Health professionals’ education; (F) Subsidized health services; (G) Research; (H) Financial and in-kind contributions to the community; (I) Community building activities; or (J) Community benefit operations. (b) Community benefit activities must be reported as net costs. (c) Only activities that occur during the fiscal year of the report and are under the control or management of the hospital can be reported, except in the case of a large one-time expenditure. (d) Large one-time expenditures for qualifying community benefit activity that is under the control or management of the hospital may be allocated across multiple fiscal years, provided that: (A) The expenditure is a single-transaction contribution; (B) The expenditure exceeds the lesser of $1 million or 0.5% of annual net patient revenue; (C) The expenditure is made in the community benefit categories of cash and in-kind contributions, community health improvement activities, or community building activities, as defined in the Community Benefit Reporting Guidelines (CBR-2); (D) Net costs are not allocated across more than five fiscal years; and (E) The hospital provides the Authority with a description of the investment and a plan for allocation. (8) In addition to the reporting requirements of sections (6) and (7), a nonprofit hospital shall submit the most recent version of its Community Health Needs Assessment and its Community Health Improvement Strategy as specified in ORS 442.630. (9) Beginning with a hospital’s fiscal year 2022 community benefit reports, the hospital shall report additional information, as prescribed in the Community Benefit Reporting Guidelines (CBR-2), relating to: (a) The community need or health improvement strategy the community benefit activity addresses; (b) Entities to which the hospital gave funds, grants, or in-kind contributions; and (c) Activities that address the social determinants of health. (10) Beginning with a hospital’s fiscal year 2022, a hospital that works with a CCO or public health agency to address community need(s) shall identify: (a) The community partner(s), and (b) The community health needs assessment or community health improvement plan that identifies the community need(s) on either form CBR-1 or in supplemental documentation. (11) Any information provided to the Authority pursuant to this reporting will be publicly available and may be included in the annual report produced by the Authority. (12) The Authority shall annually report on community benefit activity to the Oregon Health Policy Board and produce a public report detailing community benefit activities performed by individual hospitals. (13) A hospital that fails to report as required in these rules may be subject to a civil penalty not to exceed $500 per day.