D.C. Mun. Regs. r. 22-A6311
Applicants or providers that are in financial distress and at risk of imminent closure represent a risk both to the Department's clients and the behavioral health system. The Department shall not certify any applicant or re-certify any provider without evidence that the applicant or provider has sufficient financial resources (e.g., ability to provide at least ninety (90) days of running capital as dictated by the provider's monthly operating budget) to carry out its commitments and obligations under this chapter for the foreseeable future. The provider shall have adequate financial resources to deliver all required services and shall provide documented evidence at the time of certification and renewal of certification that it has adequate resources to operate a SUD program. Documented evidence shall include federal and state tax returns, including Form 990s for non-profit organizations, for the three (3) most recent tax reporting years, and a current financial statement signed and verified by a certified public accountant.
A provider shall have fiscal management policies and procedures and keep financial records in accordance with generally accepted accounting principles.
A provider shall include adequate internal controls for safeguarding or avoiding misuse of client or organizational funds.
A provider shall have a uniform budget of expected revenue and expenses as required by the Department. The budget shall:
A provider shall have the capacity to determine direct and indirect costs for each type of service provided.
A written schedule of rates and charges shall be conspicuously posted and available to staff, clients, and the general public.
Fiscal reports shall provide information on the relationship of the budget to actual spending, including revenues and expenses by category and an explanation of the reasons for any substantial variance.
Providers shall correct or resolve all adverse audit findings prior to recertification.
A provider shall have policies and procedures regarding:
All business records pertaining to costs, payments received and made, and services provided to clients shall be maintained for a period of ten (10) years or until all audits and ongoing litigations are complete, whichever is longer.
All providers must maintain proof of liability insurance coverage, which must include malpractice insurance of at least three million dollars ($3,000,000.00) aggregate and one million dollars ($1,000,000.00) per incident and comprehensive general coverage of at least three million dollars ($3,000,000.00) per incident that covers general liability, vehicular liability, and property damage. The insurance shall include coverage of all personnel, consultants, or volunteers working for the provider.
Environmental Stability providers that handle client funds must maintain financial records with separate accounting for each Environmental Stability client's funds.
A provider shall ensure that clients employed by the organization are paid in accordance with all applicable laws and regulations governing labor and employment, including those governing minimum wage.
All money earned by a client shall accrue to the sole benefit of that individual and be provided to the client or the client's legal representative upon discharge or sooner.
D.C. Mun. Regs. r. 22-A6311