Section 6.08 - Home Health Services(1)Required Reports. Each Home Health Provider or Home Health Agency must file the following information in a format specified by the Center:(a) The Nursing Service Cost Report for the agency's most recent fiscal year; and(b) A home health agency Cost Report (CMS 1728) in which the Continuous Skilled Nursing hours and costs are separated from the Home Health skilled nursing visits, costs and other statistics, and any supplemental schedules as supplied and/or required by the Center.(2)Financial statements. Home Health Agencies must submit copies of financial statements and other external documentation supporting the accuracy of the data reported on the cost report. Acceptable documentation includes one of the following items (in descending order of preference): (a) Audited, reviewed, or compiled financial statements prepared by a Certified Public Accountant;(b) A certification from a Certified Public Accountant attesting to the accuracy and validity of the data reported on the Cost Report. The CPA must not be a related party to the principal owners or partners of the agency;(c) Copies of tax returns filed with the Internal Revenue Service for the reporting year; and(d) Agencies that apply for an Administrative Adjustment under the provisions of 114. 3 CMR 50.06: Administrative Adjustment must submit separate documentation of costs associated with security escort and/or interpreter services.(3)Contracts. Each agency that contracts for home health services shall file with the Center a copy of all contracts into which it has entered.Adopted, Mass Register Issue 1259, eff. 4/25/2014.