Section He-M 504.08 - Monitoring and Determination of Cost Effectiveness(a) Each provider agency shall submit to the department annually, cost reporting information, which includes, but is not limited to, the following: (1) A signed statement certifying that the information provided is true, accurate, and complete and acknowledging that penalties for any false statement or misrepresentation of material fact include fine or imprisonment;(2) Financial statements and schedules for the reporting period;(3) Expenses, including all personnel related expenses; and(4) Information reflective of the most recent desk audit or field audit adjustments made to the previous cost report, if applicable, with the exception of items still under appeal that have not been resolved.(b) Complete cost information shall be submitted:(1) No later than 120 days after the end of the state fiscal year, unless an extension has been granted by the department, pursuant to (g)-(h) below; or(2) By the former owner of the organization within 90 days of the sale of the entity when a change in ownership occurs.(c) The department shall consider annual cost information reported to be incomplete if it is not provided in accordance with (a) above.(d) The department shall audit the cost information reported not less than every 3 years.(e) Any provider agency that submits incomplete cost reporting information shall be subject to penalties described in (i) below, unless an extension has been granted pursuant to (g)-(h) below. (f) The department shall notify the provider agency of incomplete cost reporting information within 30 days of receipt of information and the timeframe for submitting complete cost reporting information as described in (b)(1)-(2) shall not change due to an incomplete report submitted by a provider agency.(g) Requests for extensions for submitting cost reporting beyond the prescribed deadline shall: (2) Be submitted to the department at least 10 business days prior to the due date, unless one of the circumstances identified in (h)(1)-(4) below occurs during the 10 business day prior to the due date, in which case the request shall be made by telephone within 10 business days of the occurrence;(3) Clearly explain the necessity for the extension; and(4) Specify the date on which the report shall be submitted.(h) Approval of extensions shall be made only if it is determined that the delay is caused by circumstances beyond the provider agency's control, such as, but not limited to: (1) Natural or manmade disasters;(2) Strikes by employees;(3) The death of an owner or senior management; or(4) Any other instances where the agency can demonstrate a critical impact to operations.(i) Failure to submit the required cost information shall result in delayed or reduced payments effective on the first day of the month following the due date for filing of cost information, and for each successive month of delinquency in filing the completed cost information.N.H. Admin. Code § He-M 504.08
Derived from Number 28, Filed July 13, 2023, Proposed by #13679, EMERGENCY RULE, Effective 6/28/2023, Expires 12/25/2023.Amended by Number 50, Filed December 14, 2023, Proposed by #13807, Effective 11/17/2023, Expires 11/17/2033.