Section 306.04 - Reporting Requirements and Sanctions(1)Required Reports. (a) Reporting requirements are governed by 957 CMR 6.00: Cost Reporting Requirements.(b)Additional Information. Eligible providers must file such additional information as EOHHS may from time to time reasonably require.(2)Penalty for Noncompliance. The purchasing governmental unit may impose a penalty in the amount of up to 15% of its payments to any provider that fails to submit required information. The purchasing governmental unit will notify the provider in advance of its intention to impose a penalty under 101 CMR 306.04(2).(3)Mergers, Acquisitions, Other Transfers. A provider involved in a merger, buy out, acquisition, purchase, pooling of interest or other arrangement involving the transfer of business will be treated as a single provider for the purposes of 101 CMR 306.04. All compliance liabilities of the transferor shall be the responsibility of the transferee.Amended by Mass Register Issue 1485, eff. 1/1/2023.