Subsection 144-101-III-97-3100 - FINANCIAL REPORTING3100.1 Master File When requested by the Department the provider must submit the following documents to the Office of MaineCare Services or its designee. Providers must update documents to reflect any changes. The Department will use the following documents to establish a master file for each facility in MaineCare:
3100.1.1 Copies of the articles of incorporation and bylaws, of partnership agreements of any provider or any entity related to the provider;3100.1.2 Chart of accounts and procedures manual, including procurement standards;3100.1.4 Terms of capital stock and bond issues;3100.1.5 Copies of long-term contracts, including but not limited to leases, pension plans, profit sharing, and bonus agreements;3100.1.6 Schedules for amortization of long-term debt and depreciation of plant assets;3100.1.7 Summary of accounting principles, cost allocation plans, and step-down statistics used by the provider;3100.1.8 Related party information on affiliations, and contractual arrangements;3100.1.9 Tax returns of the Private Non-Medical Institution; and3100.2.0 Any other documentation requested by the Department for purposes of establishing a rate. If any of the items listed in Subsections 3100.1.1 through 3100.2.0 are not submitted in a timely fashion, the Department may impose the deficiency per diem rate described in Section 7000 of these Principles.
C.M.R. 10, 144, ch. 101, ch. III, 144-101-III-97, subsec. 144-101-III-97-3100