(a) Each provider shall submit all cost reports to OPWDD so that OPWDD receives them no later than 120 days after the last day of the reporting period.

(b) [OPWDD may grant] A provider may apply for one 30 day extension for filing a cost report. An application for extension shall document in writing that the provider cannot file the cost report by the original due date specified in subdivision (a) of this section [for reasons beyond its control, and shall include an explanation of such reasons]. In the event that the provider applies for an extension, the revised due date for filing a cost report shall be 150 days after the last day of the reporting period.

(c) If the provider fails to file a cost report on or before the original or revised due date, the provider shall be subject to a reduction in reimbursement under subdivision (e) of this section. [taking into account any granted extension, OPWDD shall send the provider a written notice of failure to file a cost report. Such notice shall give the provider an opportunity to submit, within fifteen days of receipt of such notice, the cost report or a written statement that unforeseeable factors beyond its control prevented it from filing the cost report by the due date, with detailed facts supporting the statement.]

[(1) If the provider files the cost report within the 15 day period, the provider shall not be subject to a reduction in reimbursement under this subdivision.]

[(2) If the provider submits a written statement within the 15 day period, OPWDD shall review it and notify the provider in writing of OPWDD’s determination. OPWDD’s determination shall be final. If OPWDD’s determination is that unforeseeable circumstances beyond the provider’s control prevented it from filing the cost report by the due date, OPWDD shall also determine a revised due date for the cost report and notify the provider in writing of the revised due date.]

[(3) The provider shall be subject to a reduction in reimbursement under this subdivision:]

[(i) if it does not submit the cost report or written statement within the 15 day period; or]

[(ii) if OPWDD determines that there were no unforeseeable circumstances beyond the provider’s control that prevented it from filing the cost report by the due date; or]

[(iii) if OPWDD determines that there were unforeseeable circumstances beyond the provider’s control that prevented it from filing the cost report by the due date and the provider does not submit the cost report by the revised due date.]

(1) Written requests for a waiver of the reduction must be received by OPWDD within the timeframes specified in subparagraphs (i) and (ii) of this paragraph.

(i) For circumstances that occur prior to the original due date specified in subdivision (a) of this section (120 days after the last day of the reporting period), the request must be received prior to the original due date.

(ii) For circumstances that occur during the 30 day extension period, the request must be received no later than the revised due date specified in subdivision (b) of this section (150 days after the last day of the reporting period). In order to demonstrate that such circumstances occurred during the 30 day extension period, the written request must include the date of occurrence of the circumstances.

(2) OPWDD shall review the request and approve or deny the request based upon the facts and circumstances described in the application and any other relevant facts and circumstances. OPWDD shall approve the request if OPWDD determines that there are unforeseeable circumstances beyond the provider’s control that will prevent the provider from filing the cost report by the revised due date. OPWDD shall deny the request if OPWDD determines that there are not unforeseeable circumstances beyond the provider’s control or that such circumstances should not prevent the provider from filing the cost report by the revised due date. OPWDD shall notify the provider in writing of its approval or denial of the request. OPWDD’s determination shall be final.

(3) If OPWDD denies the request for a waiver of the reduction, the provider shall be subject to a reduction in reimbursement under subdivision (e) of this section.

(4) If OPWDD approves the request for a waiver of the reduction, OPWDD shall determine a revised due date (that is beyond the 30 day extension period) and shall notify the provider in writing of the revised due date. If the provider does not submit the cost report by the revised due date, the provider shall be subject to a reduction in reimbursement under subdivision (e) this section.

[(4)] (e) The reduction in reimbursement shall equal two percent of the total billed but unremitted price(s), rate(s) and/or fee(s) in the [OPWDD] payment systems beginning on the first day of the month following the due date of the cost report or the revised due date [established pursuant to paragraph (c)(2) of this section] and continuing until the next regularly scheduled payment cycle following the last day of the month in which the cost report is received. For a provider subject to this sanction, the reduction shall apply to reimbursements for the following services: [ICF/DD services (]Intermediate Care Facilities for Persons with Developmental Disabilities[)], Medicaid [s]Service [c]Coordination, [d]Day [t]Treatment [services], [c]Clinic [t]Treatment [f]Facilities, and [the following] all HCBS waiver services[: residential habilitation services (community residential habilitation services in a community residence, residential habilitation services in an IRA, and residential habilitation services in family care), community habilitation services, day habilitation services, prevocational services, supported employment services, respite services, plan of care support services, and family education and training services].

[(d) In the event that OPWDD cannot develop the price/rate/fee for a facility or service so that it will be effective on the first day of the price/rate/fee period, because the provider did not submit a cost report or other requested data by the due date, the price/rate/fee will be the lower of the following amounts until such time as OPWDD can develop a price, rate or fee:]

[(1) the average price/rate/fee for facilities or services having similar operating characteristics; or]

[(2) the price/rate/fee in existence on the last day of the price/rate/fee period prior to the subject price/rate/fee period.]

[(e) When OPWDD develops a revised price/rate/fee for a service for which a price/rate/fee was paid in accordance with subdivision (d) of this section, the price, rate or fee developed will be effective on the first day of the month following OPWDD’s receipt of the cost report. OPWDD shall, upon application by the provider within 60 days subsequent to submission of the cost report or other requested data, and based on a finding that the factor(s) causing the delay has been corrected, make the price/rate/fee retroactive to the beginning of the price/rate/fee period in question.]

(f) If the provider discovers that a cost report submitted to OPWDD is incomplete, inaccurate or incorrect [prior to receiving its new base period price, rate, or fee], the provider must submit a revised cost report. [Upon receipt of the revised cost report, OPWDD may incorporate the revised cost report data into its computation of the base period price/rate/fee without the provider having to file an appeal application.]

(g) If OPWDD determines that a cost report is incomplete, inaccurate, incorrect or otherwise unacceptable, OPWDD shall send the provider a written notice. Such notice shall give the provider an opportunity to submit, within a 30 day period from receipt of such notice, a revised cost report or additional data, or a written [statement that] request for a waiver of reduction in reimbursement due to unforeseeable [factors] circumstances beyond the provider’s control that prevent it from filing a revised cost report or submitting additional data within the 30 day period[, with detailed facts supporting the statement]. A request must contain detailed facts supporting it, describe the unforeseeable circumstances and explain why the provider believes such circumstances will prevent it from filing a revised cost report or additional data within 30 days.

(1) If the provider files a revised cost report or submits additional data within the 30 day period, the provider shall not be subject to a reduction in reimbursement under this subdivision.

(2) If the provider submits a written [statement] request within the 30 day period, OPWDD shall review the request and approve or deny the request based upon the facts and circumstances described in the application and any other relevant facts and circumstances. OPWDD shall approve the request if OPWDD determines that there are unforeseeable circumstances beyond the provider’s control that will prevent the provider from filing a revised cost report or additional data within 30 days. OPWDD shall deny the request if OPWDD determines that there are not unforeseeable circumstances beyond the provider’s control or that such circumstances should not prevent the provider from filing a revised cost report or additional data within 30 days. OPWDD shall notify the provider in writing of its approval or denial of the request. OPWDD’s determination shall be final. If OPWDD approves the request, OPWDD shall set a revised due date for the revised cost report or additional data and give the provider written notice of the revised due date. [OPWDD shall review the statement and determine whether unforeseeable circumstances beyond the provider’s control prevented it from filing a revised cost report or submitting additional data within the 30 day period, and notify the provider in writing of OPWDD’s determination. OPWDD’s determination shall be final. If OPWDD determines that unforeseeable circumstances beyond the provider’s control prevented it from filing the revised cost report or submitting the additional data within the 30 day period, OPWDD shall set a revised due date for the revised cost report or additional data and give the provider written notice of the revised due date.]

(3) The provider shall be subject to a reduction in reimbursement:

(i) if it fails to submit, within the 30 day period, a revised cost report or additional data, or a written request [statement]; or

(ii) OPWDD denies the written request [determines that there were no unforeseeable circumstances beyond the provider’s control that prevented it from filing a revised cost report or submitting additional data within the 30 day period]; or

(iii) OPWDD approves the written request [determines that unforeseeable circumstances beyond the provider’s control prevented it from filing a revised cost report or submitting additional data within the 30 day period] and the provider does not submit a revised cost report or additional data by the revised due date.

(4) A reduction in reimbursement under paragraph (3) of this subdivision shall be in accordance with [paragraph (c)(4)] subdivision (e) of this section, except that it shall begin on the applicable date specified in subparagraphs (i) – (iii) of this paragraph and continue until the next regularly scheduled payment cycle following the last day of the month in which OPWDD receives the revised cost report or additional data.

(i) If the provider fails to submit a revised cost report, additional data or a written [statement] request within the 30 day period, the reduction shall begin on the first day of the month following the end of the 30 day period.

(ii) If OPWDD denies the written request [determines that there were no unforeseeable circumstances beyond the provider’s control that prevented it from filing a revised cost report or submitting additional data within the 30 day period], the reduction shall begin on the first day of the month following the end of the 30 day period.

(iii) If OPWDD approves the written request [determines that unforeseeable circumstances beyond the provider’s control prevented it from filing a revised cost report or submitting additional data within the 30 day period] and the provider does not submit a revised cost report or data by the revised due date, the reduction shall begin on the first day of the month following the revised due date.

(h) Revised cost reports submitted under this section must be certified by the provider's chief executive officer and, if requested by OPWDD, a public accountant who meets all the requirements specified in section 635-4.3(c)(2) of this Subpart.

(1) Any provider that requests an extension and fails to submit a complete calendar year 2014 cost report by May 30, 2015, shall be subject to a penalty under this section effective June 1, 2015.

(2) Any provider that would otherwise be subject to a penalty in accordance with the regulations that were immediately in effect prior to June 1, 2015, shall be subject to such penalty.

1. Statutory Authority:

a. OPWDD has the statutory authority to adopt rules and regulations necessary and proper to implement any matter under its jurisdiction as stated in the New York State Mental Hygiene Law Section 13.09(b).

b. OPWDD has the statutory authority to adopt rules and regulations regarding reports and audits relating to facility utilization and costs of providing services, as stated in section 43.02(c) of the Mental Hygiene Law.

2. Legislative Objectives: The proposed amendments further the legislative objectives embodied in sections 13.09(b) and 43.02 of the Mental Hygiene Law. The proposed amendments are concerning changes to requirements for imposing a penalty on providers that fail to meet filing deadlines for annual consolidated fiscal reports (cost reports).

3. Needs and Benefits: The submission of cost reports in a timely manner is imperative so that OPWDD can properly monitor the fiscal health of providers and be made aware of situations where providers may be unable to continue to provide essential services. Consequently, access to information contained in the cost reports earlier rather than later will result in increased protection of individuals receiving services.

Existing OPWDD regulations in 14 NYCRR Section 635-4.4 require that providers file cost reports no later than 120 days after the last day of the reporting period, and allow for one 30 day extension for providers that are unable to meet the 120 day deadline. The regulations also include provisions that require OPWDD to provide written notice to the provider when the provider fails to meet the applicable deadline, and that allow a 15 day grace period for the provider to respond to the notice before being subjected to a reduction in reimbursement penalty. Lastly, the regulations allow for a waiver of the penalty if unforeseeable circumstances beyond the provider’s control prevent the provider from complying with applicable deadlines.

The proposed amendments amend existing regulations to automatically impose the penalty after 120 days if the provider does not apply for a 30 day extension; and the amendments eliminate both written notice of failure to file a cost report and the 15 day grace period. Since the regulation itself provides adequate notice to providers of the required deadlines for submission of cost reports and the consequences for failure to submit the reports within such deadlines, the written notice is not necessary. Moreover, the Centers for Medicare and Medicaid Services (CMS) have taken the position that a 150 day timeframe should be the maximum timeframe allowed for submission of a cost report, unless there are unforeseeable circumstances beyond the provider’s control that prevent submission by the deadline, and that the additional 15 day grace period beyond the 30 day extension in current regulations is not necessary. Consequently, CMS has directed OPWDD to pursue elimination of the 15 day grace period in existing regulations, resulting in a change in timeframe requirements for imposition of a penalty.

Since the proposed amendments eliminate the requirement that OPWDD provide notice to providers when providers fail to submit a cost report and the associated 15 day grace period, the amendments make corresponding changes to timeframe requirements for requesting a waiver of the reduction of reimbursement. Currently, providers request a waiver of the penalty during the 15 day grace period after receiving notice of failure to submit a cost report. The proposed amendments require that the request for a waiver be received by OPWDD prior to the original due date (120 days after the last day of the reporting period) or the revised due date (150 days after the last day of the reporting period), depending on when the circumstances beyond the provider’s control occur that will prevent the provider from complying with the applicable deadlines. OPWDD needs to be notified of such circumstances in advance of the original/revised due date in order to have sufficient time to consider the request for waiver of the penalty and to avoid situations in which a penalty is imposed before the request for a waiver of the penalty is received.

The proposed amendments also expand the applicability of the regulations to include Home and Community Based Services (HCBS) Waiver services that have been created in recent years and that are not covered under existing regulations. These services include Intensive Behavioral services, Pathway to Employment, Community Transition Services, and Individual Directed Goods and Services. 14 NYCRR section 635-4.1 already requires providers of all HCBS services to submit cost reports As OPWDD broadens its service delivery framework, it is critical that existing penalty provisions are amended to incorporate its new services so that requirements are applied in a fair and consistent manner to all providers of services in the OPWDD system.

The proposed amendments also delete provisions addressing the consequences of late or incomplete cost reports on OPWDD’s development or revision of a rate. These provisions are no longer needed in light of the rate reform undertaken by OPWDD and the Department of Health.

The proposed amendments also make other minor, non-substantive changes to provide clarification of existing requirements. For example, OPWDD provides clarification that a request for a 30 day extension results in a revised due date for filing of the cost report that is 150 days after the last day of the reporting period.

4. Costs:

a. Costs to the Agency and to the State and its local governments: OPWDD does not anticipate costs to the State as a result of the proposed amendments. The substantive amendments being proposed merely change the timeframes for when OPWDD imposes a penalty on providers that fail to file cost reports within the applicable deadlines and for requesting a waiver of such penalty; and expand applicability to providers of newer services in its system.

Local governments should incur no costs as a result of these amendments.

b. Costs to private regulated parties: There are no initial capital investment costs. The proposed amendments do not result in any additional costs to regulated parties for the same reasons stated above in this section on costs to the State. However, the change in timeframe that eliminates the 15 day grace period for imposing a reduction in reimbursement results in the penalty being imposed earlier in the process in comparison with existing regulations. Consequently, providers subject to a penalty may experience an increase in the duration of their 2% reduction in reimbursement. In addition, expansion of the penalty to newer services may increase the total amount of reduction for some providers. OPWDD expects that the potential for an increase in penalty will motivate providers to minimize or eliminate non-compliance, which in turn would result in negligible penalties, if any.

5. Local Government Mandates: There are no new requirements imposed by the rule on any county, city, town, village; or school, fire, or other special district.

6. Paperwork: There are no new paperwork requirements being imposed as a result of these amendments since paperwork requirements have not changed as a result of changes to the timeframe requirements for imposing a penalty and requesting a waiver, and expanding applicability to providers already covered under existing regulation.

7. Duplication: The proposed amendments do not duplicate any existing State or Federal requirements that are applicable to services for persons with developmental disabilities.

8. Alternatives: OPWDD did not consider any other alternatives to the proposed regulations since such changes were required by CMS and failure to comply could jeopardize federal funding.

9. Federal Standards: The proposed amendments do not exceed any minimum standards of the federal government for the same or similar subject areas. The amendments bring OPWDD requirements in line with federal standards.

10. Compliance Schedule: OPWDD expects to finalize the proposed amendments effective June 1, 2015. OPWDD will be mailing a notice of the proposed amendments to providers approximately three months in advance of the effective date. There are no additional compliance activities associated with these amendments. The amendments merely change the timeframe requirements for imposing a penalty and requesting a waiver of a penalty, and expand the penalty to additional services. However, providers of these additional services are already required by regulation to submit cost reports and compliance activities associated with submitting cost reports will not change as a result of the proposed amendments.

1. Effect on small business: OPWDD has determined, through a review of the certified cost reports, that most OPWDD-funded services are provided by non-profit agencies which employ more than 100 people overall. However, some smaller agencies which employ fewer than 100 employees overall would be classified as small businesses. Currently, there are approximately 700 agencies providing services which are certified, authorized or funded by OPWDD. OPWDD is unable to estimate the portion of these providers that may be considered to be small businesses.

The proposed amendments have been reviewed by OPWDD in light of their impact on small businesses.

2. Compliance requirements: The proposed amendments do not impose any new requirements in which providers are expected to comply. The amendments merely change the timeframe requirements for imposing a penalty and requesting a waiver of a penalty and expand the penalty to additional services. However, providers of these additional services are already required by regulation to submit cost reports and compliance activities associated with submitting cost reports will not change as a result of the proposed amendments. These amendments will have no effect on local governments.

3. Professional services: Providers have to engage the services of public accountants to certify cost reports. However, there are no additional professional services required for providers as a result of these amendments, since, as stated above, the amendments merely change the timeframe requirements for imposing a penalty and requesting a waiver of the penalty, and impose the penalty on additional services. The amendments will not add to the professional service needs of local governments.

4. Compliance costs: Since the proposed amendments do not impose any new compliance activities, no new compliance costs will be incurred as a result of these amendments. However, the change in timeframe that eliminates the 15 day grace period for imposing a reduction in reimbursement results in the penalty being imposed earlier in the process in comparison with existing regulations. Consequently, providers subject to a penalty may experience an increase in the duration of their 2% reduction in reimbursement. In addition, the proposed amendments will impose the penalty on additional services. OPWDD expects that the potential for an increase in the penalty will motivate providers to minimize or eliminate non-compliance, which in turn would result in negligible penalties, if any.

5. Economic and technological feasibility: The proposed amendments do not impose the use of any new technological processes on regulated parties.

6. Minimizing adverse economic impact: As stated above in the section on compliance costs, the proposed amendments may result in an adverse economic impact on providers subject to a penalty that receive an increase in the duration of their reduction in reimbursement due to the elimination of the 15 day grace period, or that see the penalty imposed on additional services. However, as stated earlier, OPWDD expects that the potential for an increase in penalty will motivate providers to minimize or eliminate non-compliance, and therefore the amount of penalties that will be imposed will be negligible.

OPWDD has reviewed and considered the approaches for minimizing adverse economic impact as suggested in section 202-b(1) of the State Administrative Procedure Act. OPWDD did not consider the exemption of small businesses from the proposed regulations, since the amendments were directed by the Centers for Medicare and Medicaid (CMS) and were not intended to exclude any regulated parties. Timely submission of cost reports is imperative so that OPWDD can properly monitor the fiscal health of providers in order to be aware of situations where providers may be unable to continue to provide essential services. Consequently, access to information contained in the cost reports earlier rather than later will result in increased protection of individuals receiving services.

The proposed amendments still allow a provider to avoid the penalty if it cannot meet a cost report deadline due to unforeseeable circumstances beyond its control. If the provider cannot meet the deadline because of such circumstances, the provider can explain these circumstances to OPWDD. If OPWDD agrees with the provider, OPWDD will set a new due date for the cost report and the provider will not be subject to the penalty as long as it submits the report by the new due date.

7. Small business participation: On February 23, 2015, the proposed regulations were discussed with representatives of providers, including the New York State Association of Community and Residential Agencies (NYSACRA). Some of the members of NYSACRA have fewer than 100 employees. OPWDD will also be mailing these proposed amendments to all providers, including providers that are small businesses, three months in advance of the effective date.

8. For rules that either establish or modify a violation or penalties associated with a violation: The proposed amendments will modify penalties for failure to submit a cost report by requiring the imposition of a penalty no later than 120 days after the last day of the reporting period, or 150 days with an extension. Consequently, imposition of the penalty will occur earlier in the process in comparison with existing regulations that allow for a 15 day grace period beyond the 30 day extension. In addition, the proposed amendments will apply the penalty to all HCBS waiver services. However, the proposed rules give providers the opportunity to take ameliorative action by requesting a waiver of the reduction of reimbursement if unforeseeable circumstances beyond the provider’s control will prevent the provider from complying with the deadlines in the proposed regulations. If OPWDD accepts the provider’s reasons, OPWDD will determine a revised due date beyond the extension and, as stated earlier, the provider will not be subject to the penalty as long as it submits the report by the revised due date.

1. Description of the types and estimation of the number of rural areas in which the rule will apply: OPWDD services are provided in every county in New York State. 44 counties have a population of less than 200,000: Allegany, Cattaraugus, Cayuga, Chautauqua, Chemung, Chenango, Clinton, Columbia, Cortland, Delaware, Essex, Franklin, Fulton, Genesee, Greene, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Montgomery, Ontario, Orleans, Oswego, Otsego, Putnam, Rensselaer, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Sullivan, Tioga, Tompkins, Ulster, Warren, Washington, Wayne, Wyoming and Yates. 9 counties with certain townships have a population density of 150 persons or less per square mile: Albany, Broome, Dutchess, Erie, Monroe, Niagara, Oneida, Onondaga and Orange.

The proposed amendments have been reviewed by OPWDD in light of their impact on entities in rural areas.

2. Compliance requirements: The proposed amendments do not impose any new requirements in which providers are expected to comply. The amendments merely change the timeframe requirements for imposing a penalty and requesting a waiver of a penalty and expand the penalty to additional services. However, providers of these additional services are already required by regulation to submit cost reports and compliance activities associated with submitting cost reports will not change as a result of the proposed amendments. These amendments will have no effect on local governments.

3. Professional services: Providers have to engage the services of public accountants to certify cost reports. However, there are no additional professional services required for providers as a result of these amendments, since, as stated above, the amendments merely change the timeframe requirements for imposing a penalty and requesting a waiver of the penalty, and impose the penalty on additional services. The amendments will not add to the professional service needs of local governments.

4. Compliance costs: Since the proposed amendments do not impose any new compliance activities, no new compliance costs will be incurred as a result of these amendments. However, the change in timeframe that eliminates the 15 day grace period for imposing a reduction in reimbursement results in the penalty being imposed earlier in the process in comparison with existing regulations. Consequently, providers subject to a penalty may experience an increase in the duration of their 2% reduction in reimbursement. In addition, the proposed amendments will impose the penalty on additional services. OPWDD expects that the potential for an increase in the penalty will motivate providers to minimize or eliminate non-compliance, which in turn would result in negligible penalties, if any.

5. Minimizing adverse impact: As stated above in the section on compliance costs, the proposed amendments may result in an adverse economic impact on providers subject to a penalty that receive an increase in the duration of their reduction in reimbursement due to the elimination of the 15 day grace period, or that see the penalty imposed on additional services. However, as stated earlier, OPWDD expects that the potential for an increase in penalty will motivate providers to minimize or eliminate non-compliance, and therefore the amount of penalties that will be imposed will be negligible.

OPWDD has reviewed and considered the approaches for minimizing adverse economic impact as suggested in section 202-bb(2)(b) of the State Administrative Procedure Act. OPWDD did not consider the exemption of providers in rural areas from the proposed regulations, since the amendments were directed by the Centers for Medicare and Medicaid (CMS) and were not intended to exclude any regulated parties. Timely submission of cost reports is imperative so that OPWDD can properly monitor the fiscal health of providers in order to be aware of situations where providers may be unable to continue to provide essential services. Consequently, access to information contained in the cost reports earlier rather than later will result in increased protection of individuals receiving services.

The proposed amendments still allow a provider to avoid the penalty if it cannot meet a cost report deadline due to unforeseeable circumstances beyond its control. If the provider cannot meet the deadline because of such circumstances, the provider can explain these circumstances to OPWDD. If OPWDD agrees with the provider, OPWDD will set a new due date for the cost report and the provider will not be subject to the penalty as long as it submits the report by the new due date.

6. Rural area participation: On February 23, 2015, the proposed regulations were discussed with representatives of providers, including NYSARC, NYS Catholic Conference, and CP Association of NYS, which represent providers in rural areas. OPWDD will be mailing these proposed amendments to all providers, including providers in rural areas, three months in advance of the effective date.

A Job Impact Statement for these amendments is not being submitted because it is apparent from the nature and purposes of the amendments that they will not have a substantial adverse impact on jobs and/or employment opportunities.

The proposed regulations amend current requirements for imposing a penalty on providers that fail to meet filing deadlines for annual consolidated fiscal reports (cost reports). Specifically, the amendments change the timeframe requirements for imposing a penalty and for requesting a waiver of the penalty, and expand applicability of the penalty to newer services in the OPWDD system. There are no additional compliance activities imposed by the proposed regulations since compliance activities for submitting cost reports remain the same for all providers of services, including providers of services that have been added in the proposed regulations. OPWDD expects that expanding the penalty to all HCBS services and increasing the duration of the penalty will sufficiently motivate providers to minimize or eliminate non-compliance with reporting deadlines, resulting in negligible penalties, if any. Consequently, OPWDD expects that there will be no adverse effect on jobs or employment opportunities as a result of the proposed regulations.