HomeMy WebLinkAbout2024-244A TPUE COPY
k t,� ICATION ON LASTP=
J1 FR, CLERK
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Intergovernmental Transfers Questionnaire
IGT Provider Name: Indian River Count
Health Care Provider Name: N/A
IGT Amount: $ 3,476,012.00
State Fiscal Year Ending: 6/30/2025
1. What type of governmental entity is your organization considered? (county, city, hospital taxing district,
or other)
County
If other, please explain
2. Does your organization have a relationship with the provider for which you contribute IGTs as named in
the preamble of the enclosed Letter of Agreement (LOA)?
No
If yes, please describe your relationship, including services provided to/by the provider to/by the
organization and any other financial transactions between the provider and the organization.
Please describe the source of the IGT funding for your organization, including whether the source is
from a tax, a provider donation, or other funds. Provide the amount of funding from each source.
Source Amount
Special assessment for SFY 2025 $ 2,980,327
LPPF rollover balance $ 570,048
If other, please explain
a. Verify whether the funds are public funds as defined by 42 CFR § 433.51, and exclude any federal
funds.
Yes
If no, please explain
4. Does your organization have taxing authority?
Yes
A TRUE COPY
CERTIFICATION ON LAST PACE
RYAN L. BUTLER, CLERK
5. If the source of IGT funding is from taxes, please answer the following questions:
a. Is the tax a state, county, city, or hospital district tax?
[— County
If other, please explain
b. What entities are taxed?
c. Wt
d. Wt
-icensed non-public hospitals in Indian River County
)t is the tax structure (i.e. property tax, percentage of revenue, assessment, etc.)?
Special assessment
31 is the amount or percent of the tax?
Tet Patient Revenue (inpatient hospital services): 0.56%. Net Patient Revenue (outpatient
iospital services): 0.56%
e. Does at least 85% of the burden of the tax revenue fall on health care providers as defined in 42
CFR §433.55? (Provide the total tax revenue and the health care provider tax burden) If so, please
answer the following questions:
Amount
Total Tax Burden $ 2,980,327
Healthcare Provider Tax Burden $ 2,980,327
100.00%
i) Is the tax broad based? A broad based tax can be defined as a tax that is imposed on at least
all health care items or services in the class or providers of such items or services furnished by
all non -Federal, non-public providers in the State, and is imposed uniformly, pursuant to 42
CFR § 433.68.
Yes
I no, please explain
A TRUE COPY
^Tirrr ATION ON LAST PAGE
TI ER, CLERK
ii) Is the tax uniform across all entities being taxed? Based on 42 CFR § 433.68, a health care -
related tax will be considered to be imposed uniformly even if it excludes Medicaid or Medicare
payments (in whole or in part), or both; or in the case of health care -related tax based on
revenue or receipts with respect to a class of items or services, if it excludes either Medicaid or
Medicare revenue with respect to a class of items or services, or both. The exclusion of
Medicaid revenue must be applied uniformly to all providers being taxed.
Yes
If no, please explain
iii) Is the tax generally redistributive and a waiver of the broad-based or uniform tax requirement
was granted in accordance with 42 CFR §433.68(e)?
No
If no, please explain
No waiver was requested
iv) Does the tax program comply with the hold harmless provisions included in 42 CFR §
433.68(f)?
Yes
It no, please explain
v) Does every tax paying entity receive a supplemental payment equal to or exceeding its tax cost?
If yes, please explain
The county is not involved in the distribution of funds following federal match. The county is not
in a position to speak to the ultimate distribution to hospitals from the managed care
organizations.
6. Please answer the following regarding provider funds received from the healthcare entity and/or other
health care entities.
a. Are provider voluntary payments or in-kind services received by the organization as defined in 42
CFR § 433.52?
No
b. How much of the organization's revenue is received from provider -related donations (Provide the
total revenue and the provider -related donation amounts)?
Amount
Total Revenu Is -
Provider Related Donations 1 $ -
c. Do individual provider donations exceed $5,000 per year or $50,000 per year for a health care
organizational entity?
No
If yes, please list the provider and payment amount.
Provider Name Funding Source Amount
$
d. Does any portion of the provider donation constitute as a "bona fide donation" pursuant to 42 CFR
§ 433.54? 42 CFR § 433.54 requires donations will not be returned to the individual provider, the
provider class, or related entity under a hold harmless provision.
No
e. Is there an agreement between the IGT provider and the health care entity? If so, please specify
whether the agreement is written and provide the details.
In 2021, Indian River County obtained indemnity agreements from some of the hospitals,
committing that those hospitals agree to indemnify the county against any challenges to the
local special assessment that is the source of this IGT.
7. Were funds utilized for the IGT specifically appropriated by the organization's board?
No
If yes, provide the board minutes and date of the appropriation.
I r�' N • '' �k�"^• ��. certify that the statements and information contained
in thYs submittal are true, accurate, and complete.
nature of Officer or Administrator
County Administrator
Title
27 -Aug -24
Date
STATE OF FLORIDA
MOIAN RIVER COUNTY
TMT$ IS TO CERTIFY THAT TMT$ IS A TRUE AND CORRECT
COPY OF THE ORWW4AL OU FLLE 16 OFFICE
RYAN BUT{ER K
D.C.
DAT