SECTION 6. DISCLOSURE

A failure is disclosed for purposes of this revenue procedure if the hospital organization reports the following information on Schedule H, Hospitals, of its Form 990, Return of Organization Exempt From Income Tax, for the tax year in which the failure is discovered:

(1) A description of the failure, including the type of failure, the hospital facility or facilities where the failure occurred, the date(s) of the failure, the number of occurrences, and, in the case of failures to meet the operational requirements in § 1.501(r)–5 or § 1.501(r)–6, the number of persons affected and the dollar amounts involved. In addition, a hospital organization must describe the cause of the failure and the practices and procedures (if any) that were in place prior to the occurrence of the failure to detect or prevent the type of failure that occurred.

(2) A description of the discovery, including how it was made and the timing of discovery.

(3) A description of the correction made, including the method of correction, the date of correction, and whether all persons were restored to the position they would have been in had the failure not occurred and, if not, the reasons why.

(4) A description of the practices and procedures, if any, that were revised or newly established by the hospital organization for its hospital facility or facilities to minimize the likelihood of the type of failure recurring and to promptly identify and correct any such future failures that do occur; or, if no practices and procedures were revised or newly established by the hospital organization, an explanation of why no changes in practices and procedures were needed.