Section 405IAC1-4.2-3.1. Financial report to office; annual schedule; extensions; penalty for untimely filing

  1. (a) Each HHA shall submit an annual financial report to the office not later than one hundred fifty (150) days after the close of the HHA's reporting year. The annual financial report shall coincide with the fiscal year used by the HHA to report federal income taxes for the operation unless the HHA requests in writing that a different reporting period be used. Such a request shall be submitted within six (6) days after the initial certification of a HHA. This option may be exercised only one (1) time by a HHA. If a reporting period other than the tax year is established, audit trails between the periods are required, including reconciliation statements between the HHA's records and the annual financial report.

  (b) Extension of the one hundred fifty (150) day filing period shall not be granted unless the HHA substantiates to the office circumstances that preclude a timely filing. Requests for extensions shall be submitted to the office, prior to the date due, with full and complete explanation of the reasons an extension is necessary. The office shall review the request for extension and notify the HHA of approval or disapproval within ten (10) days of receipt. If the request for extension is disapproved, the report shall be due twenty (20) days from the date of receipt of the disapproval from the office.

  (c) When an annual financial report is thirty (30) days past due and an extension has not been granted, payment for all Medicaid claims filed by the HHA shall be withheld effective on the first day of the month following the thirtieth day the annual financial report is past due. Payment shall continue to be withheld until the first day of the month after the delinquent annual financial report is received by the office. After receipt of the delinquent annual financial report, the dollar amount paid to the HHA for the claims that were withheld shall be reduced by ten percent (10%). Reimbursement lost because of the ten percent (10%) penalty cannot be recovered by the HHA.

  (d) When an annual financial report is sixty (60) days past due and an extension has not been granted, the office shall notify the HHA that the HHA's participation in Medicaid shall be terminated. The termination shall be effective on the first day of the month following the ninetieth day the annual financial report is past due unless the HHA submits the delinquent annual financial report before that date. (Office of the Secretary of Family and Social Services; 405 IAC 1-4.2-3.1; filed Jan 9, 1997, 4:00 p.m.: 20 IR 1117; filed Oct 8, 1998, 12:23 p.m.: 22 IR 434; readopted filed Jun 27, 2001, 9:40 a.m.: 24 IR 3822; readopted filed Sep 19, 2007, 12:16 p.m.: 20071010-IR-405070311RFA; readopted filed Oct 28, 2013, 3:18 p.m.: 20131127-IR-405130241RFA; filed Aug 1, 2016, 3:44 p.m.: 20160831-IR-405150418FRA; errata filed Oct 6, 2016, 2:59 p.m.: 20161019-IR-405160452ACA)