101 CMR, § 444.03 - Reporting Requirements
(1)
Required Reports. Reporting requirements are governed
by 957 CMR 6.00: Cost Reporting Requirements.
(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 444.03(2).
(3) An eligible provider that was paid by a
governmental unit for opioid treatment 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 and/or to the
Center for Health Information and Analysis as required:
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, that
may require that certain providers distinguish certain programs by filing
separate UFR Schedule Bs for each 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.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(1) Required Reports. Reporting requirements are governed by 957 CMR 6.00: Cost Reporting Requirements.
(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 444.03(2).
(3) An eligible provider that was paid by a governmental unit for opioid treatment 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 and/or to the Center for Health Information and Analysis as required:
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 programs by filing separate UFR Schedule Bs for each 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.