Section 701.05 - Filing and Reporting Requirements(1)General Provisions. (a)Accurate Data. All reports, schedules, additional information, books, and records that are filed or made available to EOHHS must be certified under pains and penalties of perjury as true, correct, and accurate by the Executive Director or Chief Financial Officer of the eligible acute care hospital.(b)Examination of Records. Each eligible acute care hospital must make available all records relating to its operation and all records relating to a realty service or holding company or any entity in which there may be a common ownership or interrelated directorate upon request of EOHHS for examination.(c)Field Audits. EOHHS or its designee may conduct field audits of eligible acute care hospitals to verify compliance with any aspect of 101 CMR 701.00.(2)Required Reports. (a) Each eligible acute care hospital that receives payments from the Trust Fund must file or make available all records and information necessary to demonstrate compliance with 101 CMR 701.00 upon EOHHS request, including documentation of the uses of such payments.(b) Following the audit described in 101 CMR 701.04(2), eligible acute care hospitals must submit a report to EOHHS in a format prescribed by EOHHS documenting the audit's findings, steps recommended to increase sustainability and efficiency of the acute care hospital, and the acute care hospital's proposal to use payments received from the Trust Fund to advance steps recommended in the audit for improving or continuing health care services that benefit the uninsured, underinsured, and MassHealth populations.Adopted by Mass Register Issue 1340, eff. 6/2/2017.