Reporting Requirements

(1) General. Each facility must file or make available information that is required or that EOHHS deems reasonably necessary for calculating and collecting the user fee. (2) Required Reports. Each facility must file required reports and forms with EOHHS or its designee and must submit any additional documentation requested by EOHHS or its designee to verify the accuracy of the data submitted. (3) Audit. EOHHS or its designee may inspect and copy the records of a facility for purposes of auditing its calculation of the assessment. (a) If EOHHS or its designee determines that a facility has either overpaid or underpaid the assessment, it will notify the facility of the amount due or refund the overpayment. (b) EOHHS or its designee may offset overpayments against amounts due EOHHS for the assessment. (c) If a facility is aggrieved by a decision of EOHHS or its designee as to the amount due, it may file an appeal to the Division of Administrative Law Appeals within 60 days of the date of the notice of underpayment or the date the notice is received, whichever is later. The filing of an appeal will not toll the collection of interest and penalties. (4) Penalties. EOHHS may impose a per diem penalty of $100 per day if a facility fails to submit required reports or furnish other documentation requested under 101 CMR 512.00 by the dates specified in 101 CMR 512.05(3) or as specified by EOHHS in administrative bulletins or other written issuances.