Reporting Requirements

(1) Required Reports. (a) On an annual basis, each ICF shall file with the Center one copy of the ICF Cost Report in portable document format, within 120 days of the close of its fiscal year. The ICF Cost Report is to be completed in accordance with the instructions set forth therein and pursuant to requirements of Administrative Bulletin 97-1 and any pertinent administrative bulletins issued by EOHHS pursuant to 101 CMR 129.09. (b) Each ICF shall file, when required, trial balances and supplemental financial information to support the facility’s ICF Cost Report filing. (c) Each ICF shall make available all books and records relating to its operation for audit and/or screening, if requested by the Center. (d) The CEO or CFO of an ICF shall certify all reports, schedules, reporting forms, budget information, books and records under pains and penalties of perjury as true, correct and accurate. (e) The Center may, from time to time, require ICFs to submit additional data and documentation needed for calculation of MassHealth rates of payment or charges. (f) The Center may, for cause documented in writing, extend the filing date for the submission of reports, schedules, reporting forms, budget information, books and records. (2) Penalties. If the ICF does not submit documents required pursuant to 101 CMR 129.03, in a timely fashion, as described above, EOHHS may determine an effective date for the rates determined under 101 CMR 129.00 which reflects the time lost for late or inadequate filing.