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(d) The SEMT provider must maintain the records required in this section for at least seven years from the date the documentation is submitted. Failure to maintain documentation to support allowable SEMT costs may result in the unsupported costs categorized as disallowed costs. (e) Each participating provider must agree to reimburse the department for the cost of administering the SEMT program. The cost may not be included as an expense in the participating provider’s cost report. (f) The eligible SEMT provider must identify indirect costs using one of the following options:

(1) an eligible SEMT provider that receives $35,000,000 or more in direct federal awards must have either a cost allocation plan (CAP) or a cognizant agency-approved indirect rate agreement with its cognizant agency to identify indirect costs; if the eligible SEMT provider does not have a CAP or an indirect rate agreement with its cognizant agency and wants to claim indirect costs in association with non-institutional services, the eligible SEMT provider must obtain one or the other before it can claim any indirect costs;

(2) an eligible SEMT provider that receives less than $35,000,000 in direct federal awards must develop and maintain an indirect rate proposal for audit; if the eligible SEMT provider does not have an indirect rate proposal, that provider may use methods originating from a CAP to identify its indirect costs; if the eligible SEMT provider does not have an indirect rate proposal or a CAP and wants to claim indirect costs in association with non-institutional services, the eligible SEMT provider must secure one or the other before it can claim any indirect costs;

(3) an eligible SEMT provider that receives no direct federal funding may use the following previously established methodology to identify indirect costs:

(A) a CAP with its local government;

(B) an indirect rate negotiated with its local government;

(C) direct identification through use of a cost report;

(4) if the eligible SEMT provider has never used any of the methodologies in (1) — (3) of this subsection, it may do so, or it may elect to use the 10 percent de minimis rate to identify its indirect costs. (g) Each participating provider is responsible for submitting claims to the department for services provided to eligible recipients. A participating provider must submit the claim according to the rules and billing instructions in effect at the time the service was provided. (h) For the report for federal fiscal year 2019, calendar year 2019, state fiscal year 2020, federal fiscal year 2020, calendar year 2020, and state fiscal year 2021, the SEMT provider must submit the documentation required under (c) of this section not later than April 7, 2022.