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(B) describes the type of change in the scope of services;

(3) a spreadsheet that details the costs that are associated with the change in the scope of services and reported on the Medicare cost report; the spreadsheet must

(A) identify the working trial balance, account numbers, and cost centers; and

(B) list all expense amounts associated with the change in the scope of services. (g) If the facility receives an extension for filing the Medicare cost report from the Medicare intermediary, the facility must forward a copy of the intermediary’s letter that grants the extension to the facility to the department. The department will then grant an extension for the year-end report and the change-in-scope report to coincide with the due date given by the Medicare intermediary. Otherwise, for good cause shown to the department’s satisfaction, the department will grant a 30-day extension of the due date for submitting the information required under (d) — (f) of this section. In order to receive an extension from the department, a health clinic must submit to the department an extension request in writing before the due date. For purposes of this subsection, “good cause”

(1) means circumstances beyond the control of the health clinic that cause the reporting due date to be missed by several days; and

(2) includes natural disasters, hazardous weather, illness of the individual making the request, or specific medical emergencies that preclude timely submission. (h) The department will withhold 20 percent of the payment due to a health clinic if the clinic fails to submit complete information as required in (d) — (f) of this section. The department will restore, without interest, a payment withheld under this subsection, if the health clinic submits complete information as required in (d) — (f) of this section. (i) The department may conduct audits, perform special analysis, and review the records of a health clinic to verify compliance with Medicare and Medicaid laws, audit claims for payment submitted or paid, and make adjustments based on audits to a health clinic’s payment rate. A health clinic shall provide to the department financial and all other information regarding Medicaid claims for services provided to eligible recipients, shall provide Medicare cost reports upon request, and shall provide access to all facilities and records. (j) A health clinic may terminate its agreement to participate as a rural health clinic or a federally qualified health center by submitting a written notice to the department and identifying a termination date not less than 30 days after submitting the notice of termination. (k) In this section, (a)(1) and (3) and (d) — (i) of this section do not apply to a federally qualified health center that elects to be reimbursed under 7 AAC 155.010(1). (Eff. 2/1/2010, Register 193; am 11/1/2021, Register 240; am 4/16/2023, Register 246) Statutory Authority: