101 CMR 356.04
Filing and Reporting Requirements
(1) Cost Reporting Requirements. All providers must comply with the requirements of 957
CMR 6.00: Cost Reporting Requirements.
(2) Penalties 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 government unit will notify the provider in advance of its intention to impose a
penalty under 101 CMR 356.04(2).