101 CMR 414.04 - 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 EOHHS must 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 EOHHS or the
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 Statements
and Independent Auditor's Report completed in accordance with the filing
requirements of
808 CMR
1.00: Compliance, Reporting and Auditing for
Human and Social Services;
(b) any cost report supplemental schedule as
issued by EOHHS; and
(c) any
additional information requested by EOHHS 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 414.04(3).
Notes
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