(a) Financial reports shall include the following:

1. (1) Budget reports.

   1. (i) Each provider which is applying for an operating certificate shall, if deemed necessary by OPWDD, include in its application budget information, in the form and format specified by OPWDD.
   2. (ii) The budget shall cover a reporting period of 12 months from July 1st to the following June 30th for facilities in Region I, or from January 1st to the following December 31st (calendar year) for facilities in Regions II and III, unless OPWDD specifies another time frame.

2. (2) Cost reports.

   1. (i) Each provider shall on an annual basis submit a cost report in the form and format specified by OPWDD.
   2. (ii) The cost report shall cover a reporting period of 12 months, from July 1st to the following June 30th for providers in Region I and from January 1st to the following December 31st for providers in Regions II and III, unless OPWDD specifies another time frame.

   3. (iii) A provider that delivers services both in Region I and Region II or III may apply to OPWDD to elect either a calendar year reporting period or a reporting period beginning July 1st, to correspond to the reporting period of the geographic location of the primary facility and/or administrative operations of the provider. Such application may be granted at the discretion of OPWDD.

      1. (a) In absence of an application by the provider, OPWDD shall designate either a calendar year reporting period or a reporting period beginning on July 1st for that provider.
      2. (b) OPWDD’s selection and subsequent approval of a reporting period shall mean that all services delivered by that provider will be reported on that reporting period.
   4. (iv) A provider whose reporting period has been designated by OPWDD may apply to OPWDD to be returned to either the calendar year reporting period or the reporting period beginning on July 1 to correspond to the reporting period of the geographic location of the primary program and/or administrative operations of the provider.

(b) Statistical reporting requirements for providers shall include, but not be limited to, the following:

1. (1) Each provider shall submit, with its cost report, statistical data relevant to program utilization in the form and format specified by OPWDD.
2. (2) Each provider shall, upon request of OPWDD, submit statistical data relevant to its administration and operations in the form and format specified by OPWDD. Such data shall be submitted within the timeframes stated in the request.