Section 29-9722. COST REPORTING

 

9722.1Each ADHP site shall report direct services, treatment, and plant and capital costs on an annual basis to DHCF no later than ninety (90) business days after the end of the provider’s cost reporting period, which shall correspond to the fiscal year used by the provider for all other financial reporting purposes, unless DHCF has approved an exception in writing.

 

9722.2All costs reports shall cover a twelve (12) month cost reporting period unless the provider obtains advance written permission from DHCF to allow an alternative reporting period, for good cause.

 

9722.3The costs described in Subsection 9722.1 shall be reported on a cost report template designed by DHCF.

 

9722.4The cost report instructions shall include, but not be limited to, guidelines and standards for determining and reporting allowable costs.

 

9722.5DHCF shall issue a delinquency notice to any provider who fails to submit a cost report within the required ninety (90) business day timeframe or who submits an incomplete cost report.

 

9722.6The delinquency notice shall be issued within thirty (30) business days of the last day of the required timeframe, and shall urge the provider to submit, or amend the submitted cost report or face the risk of a withholding of provider payments.

 

9722.7Issuance of a delinquency notice shall result in the withholding of an amount equal to seventy-five percent (75%) of the provider’s total payment for the month that the cost report was due, and the same amount shall be withheld each month until the cost report is received.

 

9722.8The amounts withheld pursuant to Subsection 9722.7 shall be refunded upon submission of complete cost reports that address all delinquencies.

 

9722.9             All cost reports are subject to audit and adjustment.

 

9722.10All providers shall retain all accounting records for a period of not less than ten (10) years after the filing of a cost report.

 

 

authority

An Act to enable the District of Columbia to receive federal financial assistance under Title XIX of the Social Security Act for a medical assistance program, and for other purposes, approved December 27, 1967 (81 Stat. 744; D.C. Official Code § 1-307.02 (2014 Repl.)), and Section 6(6) of the Department of Health Care Finance Establishment Act of 2007, effective February 27, 2008 (D.C. Law 17-109; D.C. Official Code § 7-771.05(6) (2012 Repl.)).

source

Final Rulemaking published at 63 DCR 1031 (January 29, 2016).