55 Pa. Code § 6211.134
Cost reporting on the form specified by the Department shall be individualized for each certified program. At the time of tentative and final settlements, settlement amounts will be issued for each certified program, reflecting the amount either due to or from the Department. Both tentative and final cost settlements will incorporate each certified program's approved funding level, including any revisions as a result of an approved movement of funds request, as specified in § 6211.131 (relating to conditions for movement of funds). Payment amounts to providers at the time of tentative cost settlement will be 80% of the amount due to the provider. Collection at the time of tentative cost settlement will be 100% of overpayments due to the Department. At the time of final cost settlements, amounts will be 100% of amounts either due to or from the Department.
55 Pa. Code § 6211.134