(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 DHS, or on facsimiles which are formatted according to DHS specifications and are pre-approved by DHS staff, or electronically in DHS-prescribed format in programs where these systems are operational. The cost reports must be submitted to DHS in a manner prescribed by DHS. 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 DHS. Each provider is responsible for accurately completing any cost report or other special survey or report submitted to DHS. (1)-(4)(No change.) (5)Cost report year. Effective for reporting periods beginning on September 1, 2002 and thereafter, a [A] provider's cost report year must coincide with the provider's fiscal year as used by the provider for reports to the Internal Revenue Service (IRS) or with the state of Texas' fiscal year, which begins September 1 and ends August 31. (A) Providers whose cost report year coincides with their IRS fiscal year are responsible for reporting to HHSC [DHS] any change in their IRS fiscal year and subsequent cost report year by submitting written notification of the change to HHSC [DHS] along with supportive IRS documentation. HHSC [DHS] must be notified of the provider's change in IRS fiscal year no later than 30 days following the provider's receipt of approval of the change from the IRS. (B)Providers who chose to change their cost report year from their IRS fiscal year to the state fiscal year or from the state fiscal year to their IRS fiscal year must submit a written request to HHSC by August 1 of state fiscal year in question. (6)(No change.) (c)-(h)(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 September 17, 2001
TRD-200105542 Marina Henderson
Executive Deputy Commissioner
Texas Health and Human Services Commission
Earliest possible date of adoption: October 28, 2001
For further information, please call: (512) 438-3734
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