Section 444.03 - Reporting Requirements(1)Required Reports. Reporting requirements are governed by 957 CMR 6.00: Cost Reporting Requirements.(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 444.03(2).(3) An eligible provider that was paid by a governmental unit for opioid treatment services provided in a prior fiscal year, and whose program operated for the entire prior fiscal year must submit the following information to the Operational Services Division and/or to the Center for Health Information and Analysis as required: a. An annual Uniform Financial Statements and Independent Auditor's Report (UFR) completed in accordance with: 1. the filing requirements and schedule of 808 CMR 1.00: Compliance, Reporting and Auditing for Human and Social Services; and2. any special instructions appearing in the UFR Audit & Preparation Manual, which may require that certain providers distinguish certain programs by filing separate UFR Schedule Bs for each program; andb. Any cost report supplemental schedule or any additional information requested by the Center within the timeframe specified by the Center on the request.Amended by Mass Register Issue 1485, eff. 1/1/2023.