Section 144-115-19 - ADEQUACY AND TIMELINESS OF FILING19.1 The cost report and financial statements for each facility shall be filed not later than five (5) months after the fiscal year end of the provider. When a provider fails to file an acceptable cost report by the due date, DHHS, Division of Audit, may send the provider a notice by certified mail, return receipt requested, advising the provider that all payments are suspended on receipt of the notice until an acceptable cost report is filed. Reimbursement will then be reinstated at the full rate from that time forward, but reimbursement for the suspension period shall be at the deficiency rate as stated in Section 34.8. 19.2 The DHHS, Division of Audit, may reject any filing that does not comply with these Principles. In such case, the report shall be deemed not filed, until refiled and in compliance. No extension of time will be granted, other than those defined under the regulations stated in the Medicare Provider Reimbursement Manual (HIM-15).10- 144 C.M.R. ch. 115, § 19