Filing and Reporting Requirements

(1) Reporting for Annual Review. Unless exempted, each operating agency must, on or before the 15th day of the fifth month after the end of its fiscal year, file a (a) 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) supplemental program questionnaire or any other data collection form if requested by EOHHS. (2) General Provisions. (a) Accurate Data. All reports, schedules, additional information, books, and records 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 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 field audits. EOHHS will attempt to schedule an audit at a convenient time for both parties. (3) 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 349.03(3).