Facilities shall submit financial and statistical data to the department for the state's or facility's fiscal accounting period on forms supplied by the department. At the department's request, the facility shall also submit a copy of the depreciation schedule used in determining the operating expenses claimed.

Cross-References: Provider cost reports, 42 C.F.R. § 447.274; Dates of cost reporting, 42 C.F.R. § 447.275.

Source: 1 SDR 30, effective October 13, 1974; 4 SDR 88, effective June 26, 1978; 7 SDR 66, 7 SDR 89, effective July 1, 1981.

General Authority: SDCL 28-6-1.

Law Implemented: SDCL 28-6-1.