101 CMR 423.04 - 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 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
423.04(3).
Notes
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