101 CMR, § 358.04 - Reporting Requirements

(1) An eligible provider that was paid by a governmental unit for applied behavior analysis services provided in a prior fiscal year, and whose program operated for the entire prior fiscal year must submit the following information to the Operational Services Division or to the Center, as applicable:

(a) an annual Uniform Financial Statements and Independent Auditor's Report (UFR) completed in accordance with

1. the filing requirements and schedule of 808 CMR 1.00: Compliance, Reporting and Auditing for Human and Social Services; and

2. any special instructions appearing in the UFR Audit & Preparation Manual, which may require that certain providers distinguish certain cost centers or programs by filing separate UFR-Schedule Bs for each cost center or program; and

(b) any cost report supplemental schedule or any additional information requested by the Center within the timeframe specified by the Center on the request.

(2) 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 358.04(2).

Notes

101 CMR, § 358.04

Adopted by Mass Register Issue 1306, eff. 2/12/2016. Amended by Mass Register Issue 1398, eff. 8/23/2019. Amended by Mass Register Issue 1479, eff. 9/30/2022.