S.D. Admin. R. 67:16:04:35
The department may grant a facility an extension beyond the 150-day deadline for filing its statistical and cost summary report. A facility's request for an extension must be in writing and must be received by the department at least 15 working days before the report's due date. The request must contain a clear explanation of the need for the extension and the date when the report can be submitted.
Approval of an extension request is based on the merits of the request and for good cause. For purposes of this rule, good cause is one that supplies a substantial reason for the delay, a legal excuse for the delay, or an intervening action beyond the facility's control. Ignorance of the rule, inconvenience, a cost report preparer engaged in other work, or an accountant involved with income tax preparation is not good cause.
S.D. Admin. R. 67:16:04:35
General Authority: SDCL 28-6-1(4).
Law Implemented: SDCL 28-6-1(4).
Required financial reports, § 67:16:04:34.