(a)(No change.)
(b)Cost report requirements. Unless specifically stated
in program rules, each provider must submit financial and statistical
information on cost report forms provided by HHSC, or on facsimiles
that are formatted according to HHSC specifications and are pre-approved
by HHSC staff, or electronically in HHSC-prescribed format in programs
where these systems are operational. The cost reports must be submitted
to HHSC in a manner prescribed by HHSC. The cost reports must be prepared
to reflect the activities of the provider while delivering contracted
services during the fiscal year specified by the cost report. Cost
reports or other special surveys or reports may be required for other
periods at the discretion of HHSC. Each provider is responsible for
accurately completing any cost report or other special survey or report
submitted to HHSC.
(1) - (3)(No change.)
(4)Requirements for cost report completion.
(A)A completed cost report must:
(i)be completed according to the cost determination
rules of this chapter, program-specific allowable and unallowable
rules, cost report instructions, and policy clarifications;
(ii)contain a signed, notarized, original certification
page or an electronic equivalent where such equivalents are specifically
allowed under HHSC policies and procedures;
(iii)be legible with entries in sufficiently dark
print to be photocopied;
(iv)contain all pages and schedules;
(v)be submitted on the proper cost report form;
(vi)be completed using the correct cost reporting
period; [and]
(vii)contain a copy of the state-issued cost report
training certificate except for cost reports submitted through the
State of Texas Automated Information and Reporting System (STAIRS);
and [.]
(viii)if applicable, be submitted
with the correct Consolidated Reporting Group Number as described
in subsection (c)(3) of this section.
(B) - (D)(No change.)
(5) - (6)(No change.)
(c)Cost report due date.
(1)Providers must submit cost reports to HHSC Rate
Analysis no later than 90 days following the end of the provider entity's
fiscal year or 90 days from the transmittal date of the cost report
forms, whichever due date is later.
(2) For SHARS, providers must submit cost
reports to HHSC Rate Analysis as specified in §355.8443 of this
title.
(3)For Primary Home Care (PHC), Community
Living Assistance and Support Services (CLASS)--Direct Service Agency
(DSA), CLASS--Case Management Agency (CMA), and Community Based Alternatives
(CBA)--Home and Community Support Services (HCSS), if a provider's
legal entity controls more than one contract within a single program,
the provider must submit a separate Consolidated Cost Reporting Schedule
for each legal entity for each program.
(A)HHSC sends the Consolidated Cost
Reporting Schedule to the provider for completion. The provider must
complete and return the completed Consolidated Cost Reporting Schedule
to HHSC Rate Analysis no later than 30 days after the end of the provider
entity's fiscal year or 30 days after HHSC's transmittal date of the
schedule to the provider, whichever due date is later.
(B)Upon receipt of the provider's
completed Consolidated Cost Reporting Schedule, HHSC Rate Analysis
will determine, and notify the provider of, the provider's Consolidated
Reporting Group Number(s) as well as a list of the contract numbers
associated with the Consolidated Reporting Group Number(s) for use
in completing the provider's cost report(s).
(C)Providers in the programs named
in this paragraph must submit cost reports to HHSC Rate Analysis no
later than 120 days after the end of the provider entity's fiscal
year or 120 days after HHSC's transmittal date of the Consolidated
Cost Reporting Schedule to the provider for completion, whichever
due date is later.
(D)Failure on the provider's part
to submit a Consolidated Cost Reporting Schedule timely is not a good
cause for failure to submit cost reports by the cost report due date
specified in this paragraph.
(4)[(2)] HHSC may grant extensions
of due dates for good cause. A good cause is defined as a circumstance
which the provider could not reasonably be expected to control and
for which adequate advance planning and organization would not have
been of any assistance. Providers must submit requests for extensions
in writing to HHSC Rate Analysis. Requests for extensions must be
received by HHSC Rate Analysis prior to the cost report due date.
HHSC staff will respond in writing to requests within 15 days of receipt.
(5)[(3)] HHSC may require additional
financial and other statistical information, in the form of special
surveys or reports, to ensure the fiscal integrity of the program.
Providers must submit such additional information and/or special surveys
or reports to HHSC Rate Analysis upon request by the date specified
by HHSC Rate Analysis in its transmittal or cover letter to the special
survey, report, or request for additional information.
(d) - (i)(No change.)
This agency hereby certifies that the proposal has
been reviewed by legal counsel and found to be within the agency's
legal authority to adopt.
Filed with the Office
of the Secretary of State on January 2, 2012
TRD-201200003 Steve Aragon
Chief Counsel
Texas Health and Human Services Commission
Earliest possible date of adoption: February 12, 2012
For further information, please call: (512) 424-6900
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