(1) An eligible provider that was paid by a governmental unit for applied behavior analysis services provided in a prior fiscal year, and whose program operated for the entire prior fiscal year must submit the following information to the Operational Services Division or to the Center, as applicable:
(a) an annual Uniform Financial Statements and Independent Auditor's Report (UFR) completed in accordance with
- 1. the filing requirements and schedule of 808 CMR 1.00: Compliance, Reporting and Auditing for Human and Social Services; and
- 2. any special instructions appearing in the UFR Audit & Preparation Manual, which may require that certain providers distinguish certain cost centers or programs by filing separate UFR-Schedule Bs for each cost center or program; and
- (b) any cost report supplemental schedule or any additional information requested by the Center within the timeframe specified by the Center on the request.
- (2) Penalty for Noncompliance. A purchasing governmental unit may impose a penalty in the amount of up to 15% of its payments to any provider that fails to submit required information. The purchasing governmental unit will notify the provider in advance of its intention to impose a penalty under 101 CMR 358.04(2).