55 Pa. Code § 1181.73 - Final reporting
(a) A
facility that enters into a termination agreement or an agreement of sale, or
is withdrawing or being terminated as a provider, or is otherwise undergoing a
change of ownership is required to file an acceptable final cost report and
outstanding annual cost reports with the Department within 45 days of the
effective date of the termination, transfer, withdrawal or change of ownership
and is required to provide financial records to the Department for auditing. An
acceptable cost report is one that meets the requirements of §
1181.66(a)(1)(i)-(iv)
(relating to setting ceilings on allowable net operating costs).
(b) Except for an intermediate care facility
for the mentally retarded, a facility may request an extension to file its
final cost reports as required by subsection (a) of up to 30 days from the date
the cost reports are due if the facility's request is received by the
Department prior to the expiration of the 30th day of the 45-day period
specified in subsection (a), specifies the reasons for the extension request
and the amount of time requested and is for reasons beyond the control of the
provider. No further extensions will be granted. The denial of a request shall
be an adverse action appealable under §
1101.84(c)
(relating to provider right of appeal). Failure to timely appeal a denial shall
preclude any attack on the denial in another proceeding.
Notes
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