Code of Massachusetts Regulations
957 CMR - CENTER FOR HEALTH INFORMATION AND ANALYSIS
Title 957 CMR 6.00 - Cost Reporting Requirements
Section 6.08 - Home Health Services
Universal Citation: 957 MA Code of Regs 957.6
Current through Register 1531, September 27, 2024
(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.
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