Common use of COST REPORT Clause in Contracts

COST REPORT. 10 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 later than sixty (60) calendar days following termination of this Agreement. CONTRACTOR shall 12 prepare the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding sources in accordance with such requirements and consistent with prudent business practice, 16 which costs and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has multiple agreements for mental health services that are administered by HCA, consolidation of the 19 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 than five (5) business days following approval by ADMINISTRATOR of all individual Cost Reports to 22 be incorporated into a consolidated Cost Report. 23 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 Cost Report within the time period specified above, ADMINISTRATOR has sole discretion to impose 25 one or both of the following: 26 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 18 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 19 later than sixty (60) calendar days following termination of this AgreementContract. CONTRACTOR shall 12 prepare 20 the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and 21 COUNTY requirements, GAAP and the Special Provisions Paragraph of this AgreementContract. 14 22 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 23 and funding sources in accordance with such requirements and consistent with prudent business practice, 16 24 which costs and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 25 and available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 26 has multiple agreements Contracts for mental health services that are administered by HCA, consolidation of the 19 27 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 28 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 29 than five (5) business days following approval by ADMINISTRATOR of all individual Cost Reports to 22 30 be incorporated into a consolidated Cost Report. 23 31 1. If CONTRACTOR fails to submit an accurate and complete an individual and/or 32 consolidated 24 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole 33 discretion to impose 25 one or both of the following: 26 34 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 35 business day after the above specified due date that the accurate and complete an individual and/orand/or 36 consolidated Cost Report is not submitted. Imposition of the late penalty shall be at the sole discretion 37 of the ADMINISTRATOR. The late penalty shall be assessed separately on each outstanding individual 1 and/or consolidated Cost Report due COUNTY by CONTRACTOR. 2 b. ADMINISTRATOR may withhold or delay any or all payments due CONTRACTOR 3 pursuant to any or all agreements between COUNTY and CONTRACTOR until such time that the 4 accurate and complete an individual and/or consolidated Cost Report is delivered to 5 ADMINISTRATOR. 6 2. CONTRACTOR may request, in advance and in writing, an extension of the due date of the 7 individual and/or consolidated Cost Report setting forth good cause for justification of the request. 8 Approval of such requests shall be at the sole discretion of ADMINISTRATOR and shall not be 9 unreasonably denied. 10 3. In the event that CONTRACTOR does not submit an accurate and complete an individual 11 and/or consolidated Cost Report within one hundred and eighty (180) calendar days following the 12 termination of this Contract, and CONTRACTOR has not entered into a subsequent or new agreement 13 for any other services with COUNTY, then all amounts paid to CONTRACTOR by COUNTY during 14 the term of the Contract shall be immediately reimbursed to COUNTY. 15 B. The individual and/or consolidated Cost Report shall be the final financial and statistical report 16 submitted by CONTRACTOR to COUNTY, and shall serve as the basis for final settlement to 17 CONTRACTOR. CONTRACTOR shall document that costs are reasonable and allowable and directly 18 or indirectly related to the services to be provided hereunder. The individual and/or consolidated Cost 19 Report shall be the final financial record for subsequent audits, if any. 20 C. Final settlement shall be based upon the actual and reimbursable costs for services hereunder, 21 less applicable revenues and any late penalty, not to exceed COUNTY’s Amount Not to Exceed as set 22 forth in the Referenced Contract Provisions of this Contract. CONTRACTOR shall not claim 23 expenditures to COUNTY which are not reimbursable pursuant to applicable federal, state and 24 COUNTY laws, regulations and requirements. Any payment made by COUNTY to CONTRACTOR, 25 which is subsequently determined to have been for a non-reimbursable expenditure or service, shall be 26 repaid by CONTRACTOR to COUNTY in cash, or other authorized form of payment, within thirty (30) 27 calendar days of submission of the individual and/or consolidated Cost Report or COUNTY may elect to 28 reduce any amount owed CONTRACTOR by an amount not to exceed the reimbursement due 29 COUNTY. 30 D. Unless approved by ADMINISTRATOR, costs that exceed the County Contract Rates (CCR)

COST REPORT. 10 30 A. CONTRACTOR shall submit an separate individual and/or consolidated Cost Report Reports for each 31 Period, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 32 for which they are prepared or termination of this Agreement. CONTRACTOR shall 12 prepare the 33 individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY 34 requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 CONTRACTOR shall 35 allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding sources in 36 accordance with such requirements and consistent with prudent business practice, 16 which costs and 37 allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and available at 1 any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has multiple agreements 2 Contracts for mental health services that are administered by HCA, consolidation of the 19 individual Cost 3 Reports into a single consolidated Cost Report may be required, as stipulated by 20 ADMINISTRATOR. 4 CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 than five (5) business 5 days following approval by ADMINISTRATOR of all individual Cost Reports to 22 be incorporated into a 6 consolidated Cost Report. 23 7 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 8 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 9 impose 25 one or both of the following: 26 10 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 11 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 20 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 21 later than sixty (60) calendar days following termination of this Agreement. CONTRACTOR shall 12 22 prepare the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 23 and COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 24 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 25 and funding sources in accordance with such requirements and consistent with prudent business practice, 16 26 which costs and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 27 and available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 28 has multiple agreements Agreements for mental health services that are administered by HCA, consolidation of the 19 29 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 30 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 31 than five (5) business days following approval by ADMINISTRATOR of all individual Cost Reports to 22 32 be incorporated into a consolidated Cost Report. 23 33 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 34 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 35 impose 25 one or both of the following: 26 36 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 37 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 2 A. CONTRACTOR shall submit an individual and/or consolidated separate Cost Report Reports for Period One, Period Two and Period 3 Three, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 4 for which they are prepared or termination of this Agreement. CONTRACTOR shall 12 prepare the 5 individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and 6 COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 7 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 8 and funding sources in accordance with such requirements and consistent with prudent business 9 practice, 16 which costs and allocations shall be supported by source documentation maintained by 10 CONTRACTOR, 17 and available at any time to ADMINISTRATOR upon reasonable notice. In the event 11 CONTRACTOR 18 has multiple agreements Agreements for mental health services that are administered by HCA, 12 consolidation of the 19 individual Cost Reports into a single consolidated Cost Report may be required, as 13 stipulated by 20 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to 14 COUNTY no later 21 than five (5) business days following approval by ADMINISTRATOR of all 15 individual Cost Reports to 22 be incorporated into a consolidated Cost Report. 23 16 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 17 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 18 impose 25 one or both of the following: 26 19 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 20 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 27 A. CONTRACTOR shall submit an separate individual and/or consolidated Cost Report Reports for each 28 Period, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 29 for which they are prepared or termination of this Agreement. CONTRACTOR shall 12 prepare the 30 individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY 31 requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 CONTRACTOR shall 32 allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding sources in 33 accordance with such requirements and consistent with prudent business practice, 16 which costs and 34 allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and available at 35 any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has multiple agreements 36 Contracts for mental health services that are administered by HCA, consolidation of the 19 individual Cost 37 Reports into a single consolidated Cost Report may be required, as stipulated by 20 ADMINISTRATOR. 1 CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 than five (5) business 2 days following approval by ADMINISTRATOR of all individual Cost Reports to 22 be incorporated into a 3 consolidated Cost Report. 23 4 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 5 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 6 impose 25 one or both of the following: 26 7 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 8 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 11 A. CONTRACTOR shall submit an individual and/or consolidated separate Cost Report Reports for Period One, Period Two and Period 12 Three, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 13 for which they are prepared or termination of this AgreementContract. CONTRACTOR shall 12 prepare the individual 14 and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY 15 requirements, GAAP and the Special Provisions Paragraph of this AgreementContract. 14 CONTRACTOR shall 16 allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding sources in 17 accordance with such requirements and consistent with prudent business practice, 16 which costs and 18 allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and available at 19 any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has multiple agreements 20 Contracts for mental health services that are administered by HCA, consolidation of the 19 individual Cost 21 Reports into a single consolidated Cost Report may be required, as stipulated by 20 ADMINISTRATOR. 22 CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 than five (5) business 23 days following approval by ADMINISTRATOR of all individual Cost Reports to 22 be incorporated into a 24 consolidated Cost Report. 23 25 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 26 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 27 impose 25 one or both of the following: 26 28 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 29 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 6 A. CONTRACTOR shall submit an individual and/or consolidated separate Cost Report Reports for Period One, Period Two and Period 7 Three, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 8 for which they are prepared or termination of this Agreement. CONTRACTOR shall 12 prepare the 9 individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and 10 COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 11 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 12 and funding sources in accordance with such requirements and consistent with prudent business 13 practice, 16 which costs and allocations shall be supported by source documentation maintained by 14 CONTRACTOR, 17 and available at any time to ADMINISTRATOR upon reasonable notice. In the event 15 CONTRACTOR 18 has multiple agreements Agreements for mental health services that are administered by HCA, 16 consolidation of the 19 individual Cost Reports into a single consolidated Cost Report may be required, as 17 stipulated by 20 ADMINISTRATOR. CONTRACTOR shall submit the a consolidated Cost Report to 18 COUNTY no later 21 than five (5) business days following approval by ADMINISTRATOR of all 19 individual Cost Reports to 22 be incorporated into a consolidated Cost Report. 23 20 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 21 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 22 impose 25 one or both of the following: 26 23 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 24 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 17 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 18 later than sixty (60) calendar days following termination of this Agreement. CONTRACTOR shall 12 19 prepare the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 20 and COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 21 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 22 and funding sources in accordance with such requirements and consistent with prudent business 23 practice, 16 which costs and allocations shall be supported by source documentation maintained by 24 CONTRACTOR, 17 and available at any time to ADMINISTRATOR upon reasonable notice. In the event 25 CONTRACTOR 18 has multiple agreements Agreements for mental health services that are administered by HCA, 26 consolidation of the 19 individual Cost Reports into a single consolidated Cost Report may be required, as 27 stipulated by 20 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to 28 COUNTY no later 21 than five (5) business days following approval by ADMINISTRATOR of all 29 individual Cost Reports to 22 be incorporated into a consolidated Cost Report. 23 30 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 31 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 32 impose 25 one or both of the following: 26 33 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 34 business day after the above specified due date that the accurate and complete individual and/orand/or 35 consolidated Cost Report is not submitted. Imposition of the late penalty shall be at the sole discretion 36 of the ADMINISTRATOR. The late penalty shall be assessed separately on each outstanding individual 37 and/or consolidated Cost Report due COUNTY by CONTRACTOR. County of Orange, Health Care Agency Page 13 of 118 1 b. ADMINISTRATOR may withhold or delay any or all payments due CONTRACTOR 2 pursuant to any or all agreements between COUNTY and CONTRACTOR until such time that the 3 accurate and complete individual and/or consolidated Cost Report is delivered to ADMINISTRATOR. 4 2. CONTRACTOR may request, in advance and in writing, an extension of the due date of the 5 individual and/or consolidated Cost Report setting forth good cause for justification of the request.

COST REPORT. 10 35 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 36 later than sixty (60) calendar days following termination of this Agreement. CONTRACTOR shall 12 37 prepare the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 1 and COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 2 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 3 and funding sources in accordance with such requirements and consistent with prudent business 4 practice, 16 which costs and allocations shall be supported by source documentation maintained by 5 CONTRACTOR, 17 and available at any time to ADMINISTRATOR upon reasonable notice. In the event 6 CONTRACTOR 18 has multiple agreements Agreements for mental health services that are administered by HCA, 7 consolidation of the 19 individual Cost Reports into a single consolidated Cost Report may be required, as 8 stipulated by 20 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to 9 COUNTY no later 21 than five (5) business days following approval by ADMINISTRATOR ADMINSTRATOR of all 10 individual Cost Reports to 22 be incorporated into a consolidated Cost Report. 23 11 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 12 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 13 impose 25 one or both of the following: 26 14 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 15 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 COUNTY 8 A. CONTRACTOR shall submit an individual and/or consolidated a Cost Report to COUNTY no 11 later than sixty (60) calendar days 9 following termination of this Agreement. CONTRACTOR shall 12 prepare the individual and/or 10 consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY county 11 requirements, GAAP generally accepted accounting principlesGAAP and the Special Provisions Paragraph of 12 this Agreement. 14 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost 13 centers, services, 15 and funding sources in accordance with such requirements and consistent with prudent 14 business practice, 16 which costs and allocations shall be supported by source documentation maintained by 15 CONTRACTOR, 17 and available at any time to ADMINISTRATOR upon reasonable notice. In the event 16 CONTRACTOR 18 has multiple agreements Agreements for mental health services that are administered by HCA17 ADMINISTRATORHCA, consolidation of the 19 individual Cost Reports into a single consolidated Cost 18 Report may be required, as stipulated by 20 ADMINISTRATOR. CONTRACTOR shall submit the a 19 consolidated Cost Report to COUNTY no later 21 than five (5) business days following approval by ADMINISTRATOR 20 ADMINSTRATOR of all individual Cost Reports to 22 be incorporated into a consolidated Cost Report. 23 21 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 22 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 23 impose 25 one or both of the following: 26 24 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 25 business day after the above specified due date that the accurate and complete individual and/orand/or 26 consolidated Cost Report is not submitted. Imposition of the late penalty shall be at the sole discretion and/or consolidated

COST REPORT. 10 29 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 30 later than sixty (60) calendar days following termination of this AgreementContract. CONTRACTOR shall 12 prepare 31 the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and 32 COUNTY requirements, GAAP and the Special Provisions Paragraph of this AgreementContract. 14 CONTRACTOR 33 shall allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding 34 sources in accordance with such requirements and consistent with prudent business practice, 16 which costs 35 and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and 36 available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has 37 multiple agreements Contracts for mental health services that are administered by HCA, consolidation of the 19 1 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 2 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 3 than five (5) business days following approval by ADMINISTRATOR of all individual Cost Reports to 22 4 be incorporated into a consolidated Cost Report. 23 5 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 6 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 7 impose 25 one or both of the following: 26 8 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 9 business day after the above specified due date that the accurate and complete individual and/orand/or 10 consolidated Cost Report is not submitted. Imposition of the late penalty shall be at the sole discretion of

COST REPORT. 10 4 A. CONTRACTOR shall submit an individual and/or consolidated Cost Report to COUNTY no 11 5 later than sixty (60) calendar days following termination of this AgreementContract. CONTRACTOR shall 12 prepare 6 the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and 7 COUNTY requirements, GAAP and the Special Provisions Paragraph of this AgreementContract. 14 CONTRACTOR 8 shall allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding 9 sources in accordance with such requirements and consistent with prudent business practice, 16 which costs 10 and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and 11 available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has 12 multiple agreements Contracts for mental health services that are administered by HCA, consolidation of the 19 13 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 14 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 15 than five (5) business days following approval by ADMINISTRATOR of all individual Cost Reports to 22 16 be incorporated into a consolidated Cost Report. 23 17 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 18 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 19 impose 25 one or both of the following: 26 20 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 21 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 15 A. CONTRACTOR shall submit an individual and/or consolidated separate Cost Report Reports for Period One, Period Two and Period 16 Three, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 17 for which they are prepared or termination of this AgreementContract. CONTRACTOR shall 12 prepare the individual 18 and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY 19 requirements, GAAP and the Special Provisions Paragraph of this AgreementContract. 14 CONTRACTOR shall 20 allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding sources in 21 accordance with such requirements and consistent with prudent business practice, 16 which costs and 22 allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and available at 23 any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has multiple agreements 24 Contracts for mental health services that are administered by HCA, consolidation of the 19 individual Cost 25 Reports into a single consolidated Cost Report may be required, as stipulated by 20 ADMINISTRATOR. 26 CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 than five (5) business 27 days following approval by ADMINISTRATOR of all individual Cost Reports to 22 be incorporated into a 28 consolidated Cost Report. 23 29 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 30 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 31 impose 25 one or both of the following: 26 32 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 33 business day after the above specified due date that the accurate and complete individual and/orand/or 34 consolidated Cost Report is not submitted. Imposition of the late penalty shall be at the sole discretion of

COST REPORT. 10 14 A. CONTRACTOR shall submit an individual and/or consolidated separate Cost Report Reports for Period One, Period Two and Period 15 Three, or for a portion thereof, to COUNTY no 11 later than sixty (60) calendar days following the period 16 for which they are prepared or termination of this AgreementContract. CONTRACTOR shall 12 prepare the individual 17 and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY 18 requirements, GAAP and the Special Provisions Paragraph of this AgreementContract. 14 CONTRACTOR shall 19 allocate direct and indirect costs to and between programs, cost centers, services, 15 and funding sources in 20 accordance with such requirements and consistent with prudent business practice, 16 which costs and 21 allocations shall be supported by source documentation maintained by CONTRACTOR, 17 and available at 22 any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 has multiple agreements 23 Contracts for mental health services that are administered by HCA, consolidation of the 19 individual Cost 24 Reports into a single consolidated Cost Report may be required, as stipulated by 20 ADMINISTRATOR. 25 CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 than five (5) business 26 days following approval by ADMINISTRATOR of all individual Cost Reports to 22 be incorporated into a 27 consolidated Cost Report. 23 28 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 29 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 30 impose 25 one or both of the following: 26 31 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 32 business day after the above specified due date that the accurate and complete individual and/orand/or 33 consolidated Cost Report is not submitted. Imposition of the late penalty shall be at the sole discretion of

COST REPORT. 10 29 A. CONTRACTOR shall submit an individual and/or consolidated a Cost Report to COUNTY no 11 later than sixty (60) calendar days 30 following termination Period One and Period Two.termination of this Agreement. CONTRACTOR shall 12 prepare 31 the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 and COUNTY requirementscounty requirements and , GAAP generally 32 accepted accounting principles. and the Special Provisions Paragraph of this Agreement. 14 33 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 34 and funding sources in accordance with such requirements and consistent with prudent business practice, 16 35 which costs and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 36 and available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 37 has multiple agreements Agreements for mental health services that are administered by HCA, consolidation of the 19 1 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 2 ADMINISTRATOR. CONTRACTOR shall submit the a consolidated Cost Report to COUNTY no later 21 3 than five (5) business days following approval by ADMINISTRATOR ADMINSTRATOR of all individual Cost Reports to 22 4 be incorporated into a consolidated Cost Report. 23 5 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 6 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 7 impose 25 one or both of the following: 26 8 a. CONTRACTOR may be assessed a late penalty of five onefive hundred dollars ($5001500) for 9 each 27 business day after the above specified due date that the accurate and complete individual and/or

COST REPORT. 10 5 A. CONTRACTOR shall submit an aan individual and/or consolidated Cost Report to COUNTY no 11 6 later than sixty (60) calendar days following termination of this Agreement. CONTRACTOR shall 12 7 prepare the individual and/or consolidated Cost Report in accordance with all applicable federal, state 13 8 and COUNTY requirements, GAAP and the Special Provisions Paragraph of this Agreement. 14 9 CONTRACTOR shall allocate direct and indirect costs to and between programs, cost centers, services, 15 10 and funding sources in accordance with such requirements and consistent with prudent business practice, 16 11 which costs and allocations shall be supported by source documentation maintained by CONTRACTOR, 17 12 and available at any time to ADMINISTRATOR upon reasonable notice. In the event CONTRACTOR 18 13 has multiple agreements Agreements for mental health services that are administered by HCA, consolidation of the 19 14 individual Cost Reports into a single consolidated Cost Report may be required, as stipulated by 20 15 ADMINISTRATOR. CONTRACTOR shall submit the consolidated Cost Report to COUNTY no later 21 16 than five (5) business days following approval by ADMINISTRATOR of all individual Cost Reports to 22 17 be incorporated into a consolidated Cost Report. 23 18 1. If CONTRACTOR fails to submit an accurate and complete individual and/or consolidated 24 19 Cost Report within the time period specified above, ADMINISTRATOR has shall have sole discretion to 20 impose 25 one or both of the following:: individual and/or 26 21 a. CONTRACTOR may be assessed a late penalty of five hundred dollars ($500) for each 27 22 business day after the above specified due date that the accurate and complete individual and/orcomplete