D.C. Mun. Regs. tit. 29, r. 29-976
Each participating facility shall submit an annual cost report to the Medicaid Program within ninety (90) days of the close of the provider's cost reporting period, which shall be concurrent with its fiscal year used for all other financial reporting purposes.
A delinquency notice shall be issued if the provider does not submit the cost report on time and has not received an extension of the deadline for good cause.
If the cost report is not submitted within thirty (30) days of the date of the notice of delinquency, twenty percent (20%) of the facility's regular monthly payment shall be withheld each month until the cost report is received.
Cost reports shall be properly completed in accordance with program instructions and forms and accompanied by supporting documentation required by the Medicaid Program.
A cost report that is not completed as required by § 976.4 shall be considered an incomplete filing and the facility shall be so notified.
If, within thirty (30) days of the notice of incomplete filing, the facility fails to file a complete cost report or documentation and no extension of time has been granted by the Medicaid Program, twenty (20) percent of the facility's regular monthly payment shall be withheld each month until the filing is completed. If the cost report is not deemed complete within ninety (90) days of the notice of incomplete filing, one hundred (100%) of the facility's regular monthly shall be withheld each month until the filing is complete.
The Medicaid Program shall pay the withheld funds promptly after receipt of the completed cost report and documentation meeting the requirements of this section.
All cost reports shall cover a twelve (12) month cost reporting period, which shall be the same as the facility's fiscal year, unless the Medicaid Program has approved an exception.
Each facility shall maintain sufficient financial records and statistical data for proper determination of allowable costs.
Each facility's accounting and related records including the general ledger and books of original entry, and all transaction documents and statistical data, are permanent records and shall be retained for a period of not less than five (5) years after the filing of a cost report or until the Notice of Final Program Reimbursement is received, whichever is later.
If the records relate to a cost reporting period under audit or appeal, records shall be retained until the audit or appeal is completed.
Payments made to related organizations and the reason for each payment to related organizations shall be disclosed by the facility in the cost report.
Each facility shall:
For purposes of this section, the phrase "good cause" shall be defined as set forth in the Medicare Provider Reimbursement Manual 15.
D.C. Mun. Regs. tit. 29, r. 29-976