D.C. Mun. Regs. tit. 29, r. 29-5314
Each prepaid, capitated provider shall file a financial statement annually with the Department, which shall be certified by at least two (2) principal officers. The financial statement shall be filed with the Department not more than ninety (90) days after the close of the organization's fiscal year.
The prepaid, capitated provider shall have the financial statement described in § 5314.1 audited by an independent certified public account.
The audited financial statement shall clearly indicate total expenses and revenues and specify the expenses and revenues attributable to AFDC and AFDC-related Medicaid enrollees.
Upon the Department's written request, the prepaid, capitated provider shall permit and assist the federal government or its agents, or the Department in the inspection and audit of any financial records of the provider or its subcontractors. The provider agreement shall require the provider's and subcontractor's records be available for inspection and audit by the Department.
Annual audit reports and records shall be retained by the prepaid, capitated provider for at least a five (5) year period.
If any litigation, claim, negotiation, audit, or other action involving the records described in this section is initiated before the expiration of the five (5) year period, the records shall be retained until completion of the action and final resolution of all issues that arise from the litigation, claim, negotiation, audit, or other action, including any appeal and the expiration of any right of appeal, or until the end of the five (5) year period, whichever is later.
Each month, each prepaid, capitated provider shall submit reports of program utilization, costs, and other information necessary to assess the organization's performance. The Department shall describe the content and format of these reports.
Each quarter, each prepaid, capitated provider shall submit a summary of program utilization in the format prescribed by the Department. This summary shall include the following information with respect to Medicaid eligible women and children:
Each prepaid, capitated provider shall prepare semiannual summaries of financial performance under its Medicaid managed care provider agreement that describes the total clinical expenditures incurred and assigned contribution to overhead.
The quarterly utilization summary and semiannual financial summary shall be submitted to the Department not later than ninety (90) days after the close of the quarter or the six (6) month semi-annual review period.
D.C. Mun. Regs. tit. 29, r. 29-5314