Or. Admin. R. 410-153-0040 – Cost Reporting Requirements

(1) Each Certified Community Behavioral Health Clinic (CCBHC) must submit a cost report on forms prescribed by Oregon Health Authority (Authority), identifying:
(a) Total allowable direct and indirect costs; and
(b) Total number of Medicaid and non-Medicaid CCBHC daily encounters.
(2) The CCBHC must submit cost reports no later than 120 days after the close of the CCBHC's fiscal year on rebase years, unless an extension is granted in writing by the Authority. In addition, new CCBHCs must submit a cost report to the Authority after the first 12 months of operation to establish an updated rebased rate.
(3) Cost reports submitted by the CCBHC must be based on accrual accounting methods unless a waiver is approved in writing by the Authority.
(4) Failure to submit a completed and timely cost report may result in suspension of payment or other sanctions under Oregon Administrative Rules (OAR) 410-120-1395 through OAR 410-120-1460.
(5) The Authority may request an updated cost report from a CCBHC when the CCBHC has an interruption in operations, whether this is due to suspension or termination of the CCBHC’s Oregon Health Plan enrollment or certification or other reasons.

ORS 413.042 & 414.065

ORS 414.065