Section 361.06 - Filing and Reporting Requirements(1)Required Cost Reports. Cost reporting requirements are governed by 957 CMR 6.00: Cost Reporting Requirements.(2)Penalty for Noncompliance. The purchasing governmental unit may impose a penalty in the amount of up to 15% of its payments to any provider that fails to submit required information. The purchasing governmental unit will notify the provider in advance of its intention to impose a penalty under 101 CMR 361.06(2).Adopted by Mass Register Issue 1395, eff. 7/12/2019.Amended by Mass Register Issue 1422, eff. 7/24/2020.Amended by Mass Register Issue 1465, eff. 3/18/2022.Amended by Mass Register Issue 1500, eff. 7/21/2023.Amended by Mass Register Issue 1502, eff. 7/21/2023.Amended by Mass Register Issue 1527, eff. 8/2/2024.