WAC 388-835-0230
WAC 388-835-0230. Must a cost report be certified?
(1) Every provider cost report required by DSHS must be accompanied by a certification signed on behalf of the provider who was responsible to DSHS during the reporting period.
(2) If a provider files a federal income tax return, the person normally signing the return and the ICF/ID facility administrator must sign the certification.
(3) If someone, who is not an employee of the provider, prepares the cost report, they must submit, as part of the certification, a signed statement indicating their relationship to the provider.
(4) Only original signatures must be affixed to certifications submitted to DSHS.