101 CMR 361.06
Filing and Reporting Requirements
(1) Required Cost Reports. Cost 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 361.06(2).