HomeMy WebLinkAbout2025-132AA TRUE COPY
CERTIFICATION ON LAST PAGE
RYAN L. BUTLER, CLERK
Directed Payment Program Letter of Agreement
THIS LETTER OF AGREEMENT (LOA) is made and entered into in duplicate on the
day of 2025, by and between Indian River County LPPF (the "IGT Provider") on
behalf of Region 9, and the State of Florida, Agency for Health Care Administration (the
"Agency"), for good and valuable consideration, the receipt and sufficiency of which are
acknowledged.
DEFINITIONS
"Intergovernmental Transfers (IGTs)" means transfers of funds from a non -Medicaid
governmental entity (e.g., counties, hospital taxing districts, providers operated by state or local
government) to the Medicaid agency. IGTs must be compliant with 42 CFR Part 433 Subpart B.
"Medicaid" means the medical assistance program authorized by Title XIX of the Social Security
Act, 42 U.S.C. §§ 1396 et seq., and regulations thereunder, as administered in Florida by the
Agency.
"Directed Payment Program (DPP)," pursuant to the General Appropriation Act, Laws of Florida
2025-198, is the program that provides direct supplemental payments to eligible public and private
entities that provide inpatient and outpatient services to Medicaid managed care recipients.
A. GENERAL PROVISIONS
1. Per Senate Bill 2500, the General Appropriations Act of State Fiscal Year 2025-2026,
passed by the 2025 Florida Legislature, the Indian River County LPPFGT Provider and
the Agency agree that the IGT Provider will remit IGT funds to the Agency in an amount
not to exceed the total of $24,219,674.00 . The IGT Provider and the Agency have agreed
that these IGT funds will only be used for the DPP program.
2. The IGT Provider will return the signed LOA to the Agency.
3. The IGT Provider will pay IGT funds to the Agency in an amount not to exceed the total
of $24,219,674.00. The IGT Provider will transfer payments to the Agency in the
following manner:
a. Per Florida Statute 409.908, annual payments for the months of July 2025
through June 2026 are due to the Agency no later than October 31, 2025, unless
an alternative plan is specifically approved by the agency.
b. The Agency will bill the Indian River County LPPF when payment is due.
4. The Indian River County LPPF and the Agency agrees that the Agency will maintain
necessary records and supporting documentation applicable to health services covered
by this LOA in accordance with public records laws and established retention schedules.
a. AUDITS AND RECORDS
i. The IGT Provider agrees to maintain books, records, and documents (including
Indian River County LPPF _Region 9—DPP LOA_SFY 2025-26
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RYAN L. BUTLER, CLERK
electronic storage media) pertinent to performance under this LOA in accordance
with generally accepted accounting procedures and practices, which sufficiently
and properly reflect all revenues and expenditures of funds provided.
The IGT Provider agrees to ensure that these records shall be subject at all
reasonable times to inspection, review, or audit by state personnel and other
personnel duly authorized by the Agency, as well as by federal personnel.
iii. The IGT Provider agrees to comply with public record laws as outlined in section
119.0701, Florida Statutes.
b. RETENTION OF RECORDS
The IGT Provider agrees to retain all financial records, supporting documents,
statistical records, and any other documents (including electronic storage media)
pertinent to performance under this LOA for a period of six (6) years after
termination of this LOA, or if an audit has been initiated and audit findings have not
been resolved at the end of six (6) years, the records shall be retained until
resolution of the audit findings.
ii. Persons duly authorized by the Agency and federal auditors shall have full access
to and the right to examine any of said records and documents.
iii. The rights of access in this section must not be limited to the required retention
period but should last as long as the records are retained.
c. MONITORING
i. The IGT Provider agrees to permit persons duly authorized by the Agency to inspect
any records, papers, and documents of the IGT Provider which are relevant to this
LOA.
d. ASSIGNMENT AND SUBCONTRACTS
The IGT Provider agrees to neither assign the responsibility of this LOA to another
party nor subcontract for any of the work contemplated under this LOA without prior
written approval of the Agency. No such approval by the Agency of any assignment
or subcontract shall be deemed in any event or in any manner to provide for the
incurrence of any obligation of the Agency in addition to the total dollar amount
agreed upon in this LOA. All such assignments or subcontracts shall be subject to
the conditions of this LOA and to any conditions of approval that the Agency shall
deem necessary.
5. This LOA may only be amended upon written agreement signed by both parties.
The IGT Provider and the Agency agree that any modifications to this LOA shall be in the
same form, namely, the exchange of signed copies of a revised LOA.
6. The IGT Provider confirms that there are no pre -arranged agreements (contractual or
otherwise) between the respective counties, taxing districts, and/or the providers to
redirect any portion of these aforementioned supplemental payments in order to satisfy
non -Medicaid, non -uninsured, and non -underinsured activities.
Indian River County LPPF _Region 9_DPP LOA_SFY 2025-26
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RYAN L. BUTLER, CLERK
7. The IGT Provider agrees that the following provision shall be included in any agreements
between the IGT Provider and local providers where IGT funding is provided pursuant to
this LOA. Funding provided in this agreement shall be prioritized so that designated IGT
funding shall first be used to fund the Medicaid program and used secondarily for other
purposes.
8. This LOA covers the period of July 1, 2025, through June 30, 2026, and shall be
terminated September 30, 2026, which includes the state's certified forward period.
9. This LOA may be executed in multiple counterparts, each of which shall constitute an
original, and each of which shall be fully binding on any party signing at least one
counterpart.
DPP Local Intergovernmental Transfers
Program / Amount State Fiscal Year 2025-2026
Estimated IGTs $24,219,674.00
Total Funding Not to Exceed $24,219,674.00
IN WITNESS WHEREOF, the parties have caused this page Letter of Agreement to be
executed by their undersigned officials as duly authorized.
INDIAN RIVER COUNTY LPPF
S
DATE: Sept:E11, 2025
Attest: Ryan L. Butler, Clerk of
Circuit Court and Comptroller
By:
__ Sb4Atn
D u y Clerk
�oltn��ssSTATE OF FLORIDA, AGENCY FOR
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.0,EALTH CARE ADMINISTRATION
=SIGNED
BY:
.•ocs.NAME: Stephanie Scanlon
.coui..�y TITLE: Chief of Medicaid Program
DATE:
Finance
Indian River County LPPF _Region 9—DPP LOA_SFY 2025-26
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RYAN L. BUTLER, CLERK
Intergovernmental Transfers Questionnaire
IGT Provider Name: Indian River Count
Health Care Provider Name: N/A
IGT Amount: $24,219,674
State Fiscal Year Ending: 6/30/2026
1. What type of governmental entity is your organization considered? (county, city, hospital taxing district,
or other)
Count
It 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.
3. 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 Amni int
Special assessment for SFY 2025 $ Vy24,001,009
LPPF rollover balance $ 271,570
$ -
It other, please explain
f
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
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"YAN L ISOTI_ER, 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 I
It other, please explain
b. What entities are taxed?
c. WV
a. vvr
Licensed non-public hospitals in Indian River County
3t is the tax structure (i.e. property tax, percentage of revenue assessment etc.)?
Special assessment
it is the amount or percent of the taV
Net Patient Revenuye (inpatient hospital services): 1.36%. Net Patient Revenue (outpatient
hospital services): 7.21 %
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:
amni int
Total Tax Burden $ 24,001,009—
Healthcare
4001009Healthcare Provider Tax Burden $ 24,001,009
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
It no, please explain
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RYAN L. BUTLER, 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?
It 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)?
Amni int
Total Revenue $ _
Provider Related Donations $ _
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.
STATE OF FLORIDA
INDIAN RIVER COUNTY
THIS IRO CERTIFY THAT THIS IS A TRUE AND CORRECT
COP THE ORI NAL Ol FIIE F
FICE.
R L R,
BY D.C.
DATE `"l-Ia-55
rIVV1ue vidmu t-unainq 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.
Yes. Indian River County has obtained releases from certain hospitals, cimmitting thagt those
hospitals release any claims they have against the County for any challenge to the local special
assessment that is the sours 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 John A. Titkanich, Jr. certify that the statements and information contained
in this submittal are true, accurate, and complete.
Signature of Officer or Administrator
County Administrator
Title
/2, Z®ZS
Date