Section 240.2020  Financial Reporting of In-home Service

a)         Provider agencies will be required to submit a cost report as described in this Section (Direct Service Worker Cost Certification).  The report must be based upon actual, documented expenditures.

1)         The report must be submitted annually, within 6 months after the end of the reporting period, and may be prepared as a part of the provider's annual audit.

2)         The report may be on either a calendar year basis or the provider's fiscal year (once a provider has elected to base the reports on a calendar or fiscal year, this election can be changed only upon written approval of the Department).

b)         The cost report must demonstrate that the provider has expended a minimum of 77% of the total revenues due from the Department, to include the participant incurred expense that may have been applicable prior to July 1, 2010, for direct service worker costs as enumerated in Section 240.2050.  For purposes of this report, the phrase "total revenues due from the Department" does not include any amount received as an enhanced rate for health insurance costs by a qualifying in-home service provider.

c)         The cost report shall identify the provider's expenditures for direct service worker costs of program support costs and administrative costs as enumerated in Section 240.2050.

d)         The accuracy of the report must be attested to by an authorized representative of the provider.

e)         The Department reserves the right to require the provider to engage an independent certified public accounting firm to verify the information and data submitted by the provider if the Department is in possession of evidence to suggest the information and data submitted is inaccurate, incomplete or fraudulent. This audit will be performed at the provider's expense.

(Source:  Amended at 42 Ill. Reg. 20653, effective January 1, 2019)