957 CMR, § 6.11 - Community Health Centers

(1) Required Reports: Existing CHC Providers.

(a) Unless exempted, each CHC shall file with the Center the following information in a format specified by the Center:

1.A community health center Cost Report and any supplemental schedules as supplied and/or required by the Center; and

2.A financial statement certified by a certified public accountant. In the absence of certified statements, the agency may submit uncertified statements or a Balance Sheet and Operating Statement prepared by the health center;

(b) Each CHC shall file the reports required under 957 CMR 6.12(1)(a) within 60 days following the close of the CHC's fiscal year;

(c) Each CHC shall file an annual Uniform Financial Statement and Independent Auditor's Report (UFR) completed in accordance with:

1.The filing requirements of Division of Purchased Services Regulation 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 among certain of their cost centers or programs by filing separate UFR-Schedule Bs for each cost center or program.

(2) Special Provisions.

(a) New CHCs. New CHCs shall submit the required documentation cited in 957 CMR 6.11(1) and in accordance with the schedule set forth in 957 CMR 6.11(1) upon completion of a full fiscal year of operation.

(b) Mergers, Acquisitions, Other Transfers. Any CHC involved in a merger, acquisition, purchase, pooling of interest or other arrangement involving the transfer of business between two or more CHCs becomes a single CHC for purposes of filing information under 957 CMR 6.11(2).

Notes

957 CMR, § 6.11

Adopted, Mass Register Issue 1259, eff. 4/25/2014.