D.C. Mun. Regs. tit. 29, r. 29-10406
Eligible providers shall submit an annual cost report to DHCF within one hundred eighty days (180) days of the close of the provider's cost reporting period, which shall be concurrent with the District of Columbia government's fiscal year.
Cost reports shall be submitted on the DHCF approved form and shall be completed according to the cost report instruction manual. If forms and instructions are modified, DHCF will provide advance notice in writing to each eligible provider and on the DHCF website.
If an eligible provider does not submit the cost report within the timeframe indicated in § 10406.1 and has not received an extension of the deadline from DHCF based upon a showing of good cause for the delay, DHCF may issue a delinquency notice to the eligible provider.
Only one (1) extension of time shall be granted to a provider for a cost reporting year and no extension of time shall exceed sixty (60) calendar days, unless DHCF determines that an additional extension is appropriate.
Eligible providers shall submit one (1) original hard-copy and (1) one electronic copy (in excel format) of the cost report. The eligible provider shall submit an original hard copy to DHCF that is signed by an authorized representative.
The requirements for cost reports shall be detailed in the DHCF Emergency Ground Medical Transportation Services cost report instruction manual. Each cost report shall meet the following requirements:
Eligible providers must ensure that computations included in the cost report are accurate and consistent with other related computations and the treatment of costs shall be consistent with the requirements set forth in this chapter.
In the absence of specific instructions or definitions contained in these rules or cost reporting forms and instructions, DHCF's decision of whether a cost is allowable shall be determined in accordance with the Medicare Principles of Reimbursement and the guidelines set forth in the Centers for Medicare and Medicaid Services Provider Reimbursement Manual as identified in § 10404.4.
All cost reports shall cover, at most, a twelve (12) month cost reporting period, which shall be the same as the District's fiscal year, unless DHCF has approved an exception.
A cost report that is not complete shall be considered an incomplete filing and the eligible provider shall be notified of the deficiency and requested to submit a corrected and complete version.
Each eligible provider shall maintain adequate financial records and statistical data for proper determination of allowable costs and in support of the costs reflected on each line of the cost report. The financial records shall include the provider's accounting and related records including the general ledger and books of original entry, all transactions documents, statistical data, lease and rental agreements and any original documents which pertain to the determination of costs.
Eligible providers shall maintain the records pertaining to each cost report as described in § 10406.11 for a period of not less than ten (10) years after filing of the cost report. If the records relate to a cost reporting period under audit or appeal, records shall be retained until the audit or appeal is completed.
All records and other information may be subject to periodic verification and review. Each cost report may be subject to a desk review.
Eligible providers shall:
D.C. Mun. Regs. tit. 29, r. 29-10406