Iowa Code

Iowa Code § 135.73 (2026)

Uniform financial reporting

✓ current as of July 2026

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1. The department, after study and in consultation with any advisory committees which may be established pursuant to law, shall promulgate by rule pursuant to chapter 17A uniform methods of financial reporting, including such allocation methods as may be prescribed, by which hospitals and health care facilities shall respectively record their revenues, expenses, other income, other outlays, assets and liabilities, and units of service, according to functional activity center. These uniform methods of financial reporting shall not preclude a hospital or health care facility from using any accounting methods for its own purposes provided these accounting methods can be reconciled to the uniform methods of financial reporting prescribed by the department and can be audited for validity and completeness. Each hospital and each health care facility shall adopt the appropriate system for its fiscal year, effective upon such date as the department shall direct.

2. In establishing uniform methods of financial reporting, the department shall consider all of the following:

a. The existing systems of accounting and reporting currently utilized by hospitals and health care facilities.

b. Differences among hospitals and health care facilities, respectively, according to size, financial structure, methods of payment for services, and scope, type and method of providing services.

c. Other pertinent distinguishing factors.

3. The department shall, where appropriate, provide for modification, consistent with the purposes of this subchapter, of reporting requirements to correctly reflect the differences among hospitals and among health care facilities referred to in subsection 2, and to avoid otherwise unduly burdensome costs in meeting the requirements of uniform methods of financial reporting.

4. The uniform financial reporting methods, where appropriate, shall be structured so as to establish and differentiate costs incurred for patient-related services rendered by hospitals and health care facilities, as distinguished from those incurred in the course of educational, research and other nonpatient-related activities including but not limited to charitable activities of these hospitals and health care facilities. [C79, 81, §135.74] 2013 Acts, ch 30, §27; 2019 Acts, ch 24, §104; 2020 Acts, ch 1063, §60; 2023 Acts, ch 19, §1443, 1607 C2024, §10A.724 2025 Acts, ch 120, §40, 60 C2026, §135.73 Section transferred from §10A.724 in Code 2026 pursuant to directive in 2025 Acts, ch 120, §40 Subsection 3 amended \n

Notes of Decisions

Cited in 5 cases, 1979–2002 · leading case: Iowa State Dept. of Health v. Hertko, 282 N.W.2d 744 (Iowa 1979).

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Iowa State Dept. of Health v. Hertko, 282 N.W.2d 744 (Iowa 1979). · cites it 16× “*748 Sanctions for not complying with this law appear in section 135.73. As July 1, 1978 approached, Methodist took the position it was not required to apply for a certificate of need.”

Greenwood Manor v. Iowa Dep't of Pub. Health, State Health Facilities Council, 641 N.W.2d 823 (Iowa 2002). · cites it 4× “Iowa Code § 135.73 (2)(a), (b). Moreover, we are guided by the maxim “expressio unius est exclusio alterius,” ie.”

Planned Parenthood of Greater Iowa, Inc. v. Christopher G. Atchison, in His Capacity as the Dir. of the Dep't of Health of the State of Iowa, 126 F.3d 1042 (8th Cir. 1997). “…to the Department for use against those who proceed without first obtaining a certificate where one is required. See, Iowa Code § 135.73 .”

Polk Cnty. ex rel. Johnston v. Hertko, 282 N.W.2d 744 (Iowa 1979). · cites it 14× “*748 Sanctions for not complying with this law appear in section 135.73. As July 1, 1978 approached, Methodist took the position it was not required to apply for a certificate of need.”

Planned Parenthood v. Christopher Atchison (8th Cir. 1997). “See, Iowa Code § 135.73 . -12- Finally, we hold the district court did not err in concluding that by requiring the plaintiff to undergo the CON review process, the defendants would impose a substantial and unconstitutional burden on the right of access to abortion.”

— Iowa Code § 135.73(2) — 2 cases

Iowa State Dept. of Health v. Hertko, 282 N.W.2d 744 (Iowa 1979). “*748 Sanctions for not complying with this law appear in section 135.73. As July 1, 1978 approached, Methodist took the position it was not required to apply for a certificate of need.”

Polk Cnty. ex rel. Johnston v. Hertko, 282 N.W.2d 744 (Iowa 1979). “*748 Sanctions for not complying with this law appear in section 135.73. As July 1, 1978 approached, Methodist took the position it was not required to apply for a certificate of need.”

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