Section 132.80  Fiscal Requirements

a)         Providers shall have a formal accrual accounting system in accordance with any generally accepted accounting principles (GAAP).

b)         The provider shall submit to the Certifying State Agency within 180 days after the end of the State fiscal year the State of Illinois Consolidated Financial Report, unless the State agency extends the time-frame for a provider.

c)         The provider shall comply with the requirements governing audits, false reporting and other fraudulent activities pursuant to 89 Ill. Adm. Code 140.30 and 140.35 for services provided to Medicaid-eligible clients.

d)         Billings for services rendered under the Medicaid community mental health services program shall be submitted only by the provider of the service and only to the public payer with which the provider has contracted for the service.

e)         The provider shall determine if there are any third party payers liable for treatment costs incurred by a client and shall follow procedures for seeking payment from these parties and for calculating subsequent Medicaid charges as outlined in 89 Ill. Adm. Code 140.  A third-party payer is any entity, other than the client or public payer, with an obligation to the client to pay for services defined in this Part.

(Source:  Amended at 31 Ill. Reg. 9097, effective July 1, 2007)