(a) Each private residential treatment center shall annually file on forms provided by the Commissioner an Audited Single Cost Accounting Report (ASCAR) with the Commissioner by December 1st, for establishing a per diem rate for the subsequent contract year July 1st through June 30th, unless written approval by the Commissioner, after consulting with the SDE, is granted for submission at a later date.(b) The department shall have a ninety (90) day period commencing on the date a facility submits its single cost report, to prepare a written analysis of that report and to establish a per diem payment for the ensuing fiscal year.(c) The ASCAR shall be completed in accordance with generally accepted accounting principles and audited in accordance with generally accepted auditing standards. Audited financial statements, notes to same, management report and an auditor's opinion letter shall accompany the ASCAR. The ASCAR must be certified by a certified public accountant.(d) The ASCAR shall be completed using the accrual basis of accounting method. Changes in the accounting method must have prior written approval of the Commissioner.(e) Each treatment center may permit emergency residential care placements outside the scope of the approved program, provided the placement is at the request of the department and is consistent with the ability of the treatment center to provide the necessary services for said placement.(f) Records generated by the treatment center for purposes of reporting to the Commissioner must be retained for a minimum of three years from the date of submission of the relevant annual report.(g) The Commissioner and the state auditors may audit all supporting accounting and business records and all records relating to the provision of services to children.(h)Information to be provided on the ASCAR shall include:(1) Allowable, appropriately allocated residential care costs incurred during the previous contract year.(2) Non-allowable costs incurred during the previous contract year.(3) Real property expenses include all properly allocated direct expenses arising from the occupancy and use of the land, buildings, offices and other facilities owned or leased.(4) Offsets to allowable costs that accrued during the previous contract year.(5) All revenue generated by the treatment center during the previous contract year.(6) A description of all other programs offered by the treatment center and the costs of each program.(7) Projected income for the next contract year from any source other than LEAs, SDE and the department.Conn. Agencies Regs. § 17a-17-4
Effective February 1, 1994