This bill establishes a new requirement for nursing facilities in Iowa regarding their annual cost reports submitted to the Department of Health and Human Services. Specifically, it mandates that these facilities include an affidavit signed by either the owner or the chief executive officer. This affidavit must confirm that all costs reported are accurate and that all Medicaid claims have been submitted in good faith.

The bill clarifies that the inclusion of this affidavit does not imply that the members of the General Assembly agree with the substance of the explanations provided. Overall, the legislation aims to enhance accountability and transparency in the financial reporting of nursing facilities.