- (a) Each facility shall submit a cost report to the Department within 90 days following the close of each fiscal year as designated by the facility in accordance with § 6210.91 (relating to annual reporting).
- (b) The time frame for submission of cost reports may be extended for an additional 30 days with written approval from the Department’s Office of Developmental Programs for non-State operated ICFs/ID and from the Department’s Bureau of Financial Operations for State operated ICFs/ID.
- (c) Cost reports shall be submitted on Department form MA-11.
- (d) The cost report shall be prepared using the accrual basis of accounting and shall cover a fiscal period of 12 consecutive months.
- (e) Facilities beginning operations during a fiscal period shall prepare a cost report from the date of approval for participation to the end of the facility’s fiscal year.
- (f) The cost report shall identify costs of services, facilities and supplies furnished by organizations related to the provider by common ownership or control.
Authority
The provisions of this § 6210.76 amended under section 443.1(2) and (3) of the Human Services Code (62 P.S. § 443.1(2) and (3)).
Source
The provisions of this § 6210.76 amended June 17, 2016, effective June 18, 2016, 46 Pa.B. 3177. Immediately preceding text appears at serial page (276207).
Cross References
This section cited in 55 Pa. Code § 6210.111 (relating to failure to file a cost report).