1937 COST REPORTS AND AUDITS

1937.1 Each waiver provider of residential habilitation, host home, supported living, day habilitation, individualized day supports, respite, employment readiness and supported employment services shall report costs annually 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. All cost reports shall cover a twelve (12) month cost reporting period.

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).