(1) When amendments are filed, a provider must report:

(a) The circumstances surrounding the amendments;

(b) The reasons why the amendments are needed; and

(c) All relevant supporting documentation.

(2) DSHS may refuse to consider any amendment that gives a provider a more favorable settlement or rate if the amendment is the result of:

(a) Circumstances over which the provider has control; or

(b) Good-faith error using the system of cost allocation and accounting in effect during the reporting period in question.

(3) Acceptance or use by DSHS of an amendment to a cost report does not a release a provider from civil or criminal liability.