Filing and Reporting Requirements

(1) Reporting for Annual Review. Unless exempted in 101 CMR 346.03, each operating agency must, on or before the 15th day of the fifth month after the end of its fiscal year, submit to EOHHS (a) a copy of its Uniform Financial Statements and Independent Auditor's Report completed in accordance with the filing requirements of the Operational Services Division, Executive Office for Administration and Finance; and (b) a supplemental program questionnaire, if requested by EOHHS. (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 346.03(2). (3) General Provisions. (a) Accurate Data. 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 operating agency. (b) Examination of Records. Each operating agency must make available all records relating to its operation and all records relating to a realty service or related party or holding company or any entity in which there may be a common ownership or interrelated directorate upon request of EOHHS for examination. (c) Field Audits. EOHHS may conduct a field audit. EOHHS will make reasonable attempts to schedule an audit at the mutual convenience of both parties. (4) Additional Information Requested by EOHHS. Each operating agency must file such additional information as EOHHS may require no later than 21 days after the date of mailing of that written request. If EOHHS's request for the additional information and/or documentation is not fully satisfied through the submission of written explanation(s) and/or documentation within 21 days of the mailing of that request, all costs relative to that request will be excluded from rate development by EOHHS.