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.
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.
. Each provider must file
an annual Uniform Financial Statements
and Independent Auditor's Report completed in accordance with the filing
808 CMR 1.00
Compliance, Reporting and Auditing for Human and Social
(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.
. 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
Register Issue 1317, eff.
Register Issue S1360, eff.
Register Issue 1419, eff.
Register Issue 1472, eff.