(1) The collecting agent for the assessment imposed under Section 26B-3-503 is the department.
(2) The department is vested with the administration and enforcement of this part, 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 part;
(b) audit records of a facility that:
(i) is subject to the assessment imposed by this part; 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 part separately from the assessment in Part 7, Hospital Provider Assessment; and
(b) deposit assessments collected under this part into the Medicaid ACA Fund.