(1) A contractor may request in writing an extension for submitting cost reports. Contractor requests shall:
(a) Be addressed to the manager, residential rates program;
(b) State the circumstances prohibiting compliance with the report due date; and
(c) Be received by the department at least ten days prior to the due date of the report.
(2) The department may grant two extensions of up to thirty days each, only if the circumstances, stated clearly, indicate the due date cannot be met and the following conditions are present:
(a) The circumstances were not foreseeable by the provider; and
(b) The circumstances were not avoidable by advance planning.
