Reporting Requirements

(1) Reporting Requirements. (a) Each non-acute hospital shall file with the Division one electronic copy and two paper copies of its HospitalStatement ofCosts, Revenues, and Statistics, RSC-403, for each fiscal year within 120 of the close of its fiscal year. Two copies of a hospital's audited financial statements must also be submitted within 120 days of the close of its fiscal year. This report is to be completed in accordance with the instructions set forththereinand pursuant to requirements of 114.1 CMR 4.00 and any pertinent administrative bulletins issued by the Division. A copy of the RSC-403 and instructions is incorporated in 114.1 CMR 4.00 and any pertinent administrative bulletins. (b) Each non-acute hospital shall file with the Division two copies of the DHCFP-450, the Report of Charges and Volume, for the period 7/1/95 through 6/30/96 and the period 7/1/96 through 9/30/96 by January 1, 1997. (c) Beginning 10/1/96, each non-acute hospital shall file with the Division two copies of the DHCFP-450 within 30 days of the close of the rate year quarter. (d) Each non-acute hospital shall file with the Division two copies of the hospital’s charge book at the beginning of each rate year and at the end of each quarter during which the hospital makes changes. (e) Each non-acute hospital shall make available all books and records relating to its operation for audit, if requested by the Division. (f) All reports, schedules, reporting forms, budget information, books and records which are filed with or made available to the Division shall be certified under pains and penalties of perjury as true, correct and accurate by the chief executive officer or financial officer of the hospital. (g) The Division may, for cause, extend the filing date for the submission of reports, schedules, reporting forms, budget information, books and records. (2) Penalties. (a) All non-acute hospitals are required to submit to the Division documents needed for the calculation of Medicaid rates of payment. These documents include but are not limited to the aforementioned RSC-403 cost reports, the audited financial statements and the DHCFP-450. If the hospital does not submit this complete information in a timely fashion as described above, such hospital may have a reduction applied to their PAF as of the week of Division vote of 5% for every overdue month. Furthermore, this reduction shall continue to accrue in a cumulative manner of 5% for each month of non-compliance. For example, the first adjustment might equal 5%, if requested documentation is not received for an additional month, the adjustment shall equal 10%. The adjustment shall not, in any case, exceed a 50% reduction to the PAF. The PAF will be increased to the hospital’s FY 1997 PAF level calculated pursuant to 114.1 CMR 40.04(4) as of the Division receipt date of hospital compliance. (b) If a hospital fails to file any data, statistics or other information required under 114.1 CMR 40.03, the Division may request the Attorney General of the Commonwealth to seek additional penalties under M.G.L. c. 118G.