101 CMR 352.04 - Filing and Reporting Requirements
(1)
General Provisions.
(a)
Accurate Data.
All reports, schedules, additional information, books, and records that are
filed or made available to the Center pursuant to M.G.L. c. 12C, § 22,
shall be certified under pains and penalties of perjury as true, correct, and
accurate by the executive director or chief financial officer of the
provider.
(b)
Examination of Records. Each provider must make
available to the Center or purchasing governmental unit upon request all
records relating to its reported costs, including costs of any entity related
by common ownership or control.
(2)
Required
Reports. Each provider must file
(a) an annual uniform financial statement and
independent auditor's report completed in accordance with the filing
requirements of Division of Purchased Services regulation
808 CMR
1.00: Compliance, Reporting and Auditing for
Human and Social Services;
(b) any cost report supplemental schedule as
issued by the Center; and
(c) any
additional information requested by the Center within 21 days of a written
request.
(3)
Penalty for Noncompliance. The purchasing governmental
unit may impose a penalty in the amount of up to 15% of its payments to any
provider that fails to submit required information. The purchasing governmental
unit will notify the provider in advance of its intention to impose a penalty
under
101
CMR 352.04(3).
Notes
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(1) General Provisions.
(a) Accurate Data. All reports, schedules, additional information, books, and records that are filed or made available to the Center pursuant to M.G.L. c. 12C, § 22, shall be certified under pains and penalties of perjury as true, correct, and accurate by the executive director or chief financial officer of the provider.
(b) Examination of Records. Each provider must make available to the Center or purchasing governmental unit upon request all records relating to its reported costs, including costs of any entity related by common ownership or control.
(2) Required Reports. Each provider must file
(a) an annual uniform financial statement and independent auditor's report completed in accordance with the filing requirements of Division of Purchased Services regulation 808 CMR 1.00: Compliance, Reporting and Auditing for Human and Social Services;
(b) any cost report supplemental schedule as issued by the Center ; and
(c) any additional information requested by the Center within 21 days of a written request.
(3) Penalty for Noncompliance. The purchasing governmental unit may impose a penalty in the amount of up to 15% of its payments to any provider that fails to submit required information. The purchasing governmental unit will notify the provider in advance of its intention to impose a penalty under 101 CMR 352.04(3).