Reporting Requirements and Sanctions

(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 305.04(2). (3) An eligible provider that was paid by a governmental unit for CBHC 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 or to the Center for Health Information and Analysis, as applicable. 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 cost centers or programs by filing separate UFR Schedule Bs for each cost center or program; and b. Any cost report supplemental schedule or any additional information requested by the CBHC within the timeframe specified by the CBHC on the request. (4) Mergers, Acquisitions, or Other Transfers. A provider involved in a merger, buy out, acquisition, purchase, pooling of interest or other arrangement involving the transfer of business is treated as a single provider for the purposes of 101 CMR 305.04. All compliance liabilities of the transferor are the responsibility of the transferee.