Section 6.18 - Extensions of Deadlines, Exemptions from Filing and Alternate Cost Reports(1) The Center may at its discretion grant allowances that:(a) Extend the filing due date to any Provider;(b) Exempt any Provider from some or all of the Cost-Reporting requirements of 957 CMR 6.00; or(c) Allow any Provider to file alternate Cost Reports in lieu of the Cost Reports specified in 957 CMR 6.00.(2) In exercising its discretion to grant allowances, the Center may consider the Provider(s) service volume, revenues, current MassHealth volumes and revenues, amount and value of uncompensated care, expenditures, hardship in filing or meeting filing deadlines, and any other relevant factors.(3) The Center may attach reasonable conditions or requirements to any allowance granted under 957 CMR 6.18.(4) The Center will limit the duration of any allowance to one fiscal year of the Provider(s) granted the allowance; however, the Center may renew the Provider's allowance for an additional fiscal year following the expiration of the previous allowance.Adopted, Mass Register Issue 1259, eff. 4/25/2014.Amended by Mass Register Issue 1537, eff. 12/20/2024.