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42.3.1.2 Cost Reporting
Each SHARS provider is required to complete an annual cost report for all SHARS that were delivered during the previous state fiscal year (September 1 through August 31). The cost report is due on or before March 1 of the year following the reporting period. The first SHARS cost report will cover September 1, 2006, through August 31, 2007, and is due on or before March 1, 2008.
The primary purpose of the cost report is to document the provider's costs for delivering SHARS, including direct costs and indirect costs, and to reconcile the provider's interim payments for SHARS with its actual, total, Medicaid-allowable costs. The annual SHARS cost report includes a certification of funds statement which must be completed to certify the provider's actual, incurred costs/expenditures. All annual SHARS cost reports that are filed are subject to desk review by HHSC or its designee.
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