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68 Death of Owner/Director
If the owner or director of the facility passes away, the designated party responsible is required to notify DECCD in writing. DECCD will authorize the child care provider to receive payment for the care rendered up until the date when the owner or director was actively in charge. However, it is important to note that no funds may be issued or claimed beyond that date until a new provider has been officially licensed by the MSDH Bureau of Child Care Licensure and approved to participate in CCPP by MDHS. MDHS will also require legal documentation from the family to confirm the individual authorized to manage the financial ledgers and finalize the center’s involvement in the Child Care Payment Program.
Change in Ownership Not Related to Death
Previous Owner must notify MDHS in writing of the pending transfer of ownership within 24 (twenty-four) hours of notification of same to the MSDH Bureau of Child Care Licensure. Notification must be received so that all certificates may be terminated and reissued to the new owner upon the last day of operation. The certificates will only be issued to the new provider with parental approval. MDHS will recoup payments made to a provider if notification is not received as required.
Previous owners must also submit a written statement certifying that the provider will no longer claim funds issued by CCPP after a designated date, and the designated date. Previous owners must provide MDHS with a forwarding address for any future payments and tax information. This information can be submitted by mail, fax, email or in person to MDHS. All changes must be approved by MDHS before payment will be issued.
Source: 45 CFR 98.40; Miss. Code Ann. § 43-1-2(4); Miss. Code Ann. § 43-1-4 Revised: August 2025
Rule 8.16 Tax Identification
MDHS shall only issue payments through the CCPP to the individual or entity attached to the Employee Identification Number (EIN), also referred to as the Tax Identification Number (TIN) or Social Security Number (SSN) on record.
The TIN or SSN is required by the Internal Revenue Services for tax purposes, and the provider elects which of the two identifying numbers to provide.
If a provider elects to change from an EIN/TIN to a SSN, MDHS shall only approve the change if there is no lien or levy against the EIN/TIN of record.
MDHS shall not approve an application for an individual or center to become a CCPP- approved provider if information on the W-9 is missing or incorrect. The W-9 must be signed and dated to be complete.