D.C. Mun. Regs. tit. 29, § 1937
1937.1 Beginning October 1, 2015, each waiver provider of residential habilitation, host home, supported living, supported living with transportation, day habilitation, in-home supports, individualized day supports, respite, employment readiness and supported employment services shall report costs to DHCF no later than ninety (90) days after the end of the provider's cost reporting period, which shall correspond to the fiscal year used by the provider for all other financial reporting purposes, unless DHCF has approved an exception, on request. Such cost reporting will be for the purpose of informing rate setting parameters to be the most cost-effective for the government and to reimburse allowable costs for the providers. All cost reports shall cover a twelve (12) month cost reporting period. DHCF shall provide a cost report template.
1937.2 A cost report that is not completed shall be considered an incomplete filing, and DHCF shall notify the waiver provider within thirty (30) days of the date on which DHCF received the incomplete cost report.
1937.3 All of the facility's accounting and related records, including the general ledger and records of original entry, and all transaction documents and statistical data, shall be permanent records and be retained for a period of not less than five (5) years after the filing of a cost report.
1937.4 DHCF shall evaluate expenditures subject to the requirements in this Section through annual review of cost reports.
1937.5 DHCF, or its designee, shall review each cost report for completeness, accuracy, compliance, and reasonableness.
1937.6 DHCF shall retain the right to conduct audits at any time. Each waiver provider shall allow access, during on-site audits or review by DHCF or U.S. Department of Health and Human Services auditors, to relevant financial records and statistical data to verify costs previously reported to DHCF or any other documents relevant to the administration and provision of the Waiver service.
SOURCE: Final Rulemaking published at 61 DCR 4406 (May 2, 2014); as amended by Final Rulemaking published at 63 DR 10445 (August 12, 2016).