(1) The collecting agent for the assessment imposed under Section 26-36b-201 is the department.

(2) The department is vested with the administration and enforcement of this chapter, and may make rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, necessary to: (a) collect the assessment, intergovernmental transfers, and penalties imposed under this chapter; (b) audit records of a facility that: (i) is subject to the assessment imposed by this chapter; and (ii) does not file a Medicare cost report; and (c) select a report similar to the Medicare cost report if Medicare no longer uses a Medicare cost report.

(a) collect the assessment, intergovernmental transfers, and penalties imposed under this chapter;

(b) audit records of a facility that: (i) is subject to the assessment imposed by this chapter; and (ii) does not file a Medicare cost report; and

(i) is subject to the assessment imposed by this chapter; and

(ii) does not file a Medicare cost report; and

(c) select a report similar to the Medicare cost report if Medicare no longer uses a Medicare cost report.

(3) The department shall: (a) administer the assessment in this chapter separately from the assessment in Chapter 36d, Hospital Provider Assessment Act; and (b) deposit assessments collected under this chapter into the Medicaid Expansion Fund created by Section 26-36b-208.

(a) administer the assessment in this chapter separately from the assessment in Chapter 36d, Hospital Provider Assessment Act; and

(b) deposit assessments collected under this chapter into the Medicaid Expansion Fund created by Section 26-36b-208.