- (a) Nursing assistant training costs directly reimbursed by the Department of Human Services shall be included in the nursing facility's annual Financial and Statistical Cost Report and shall be reported as revenue offsets to nursing assistant training costs.
- (b) Facilities must retain receipts and documentation of nursing assistant training costs submitted to the department for reimbursement for a period of no less than five (5) years or until all audit findings are final.
- (c) Any facility claiming reimbursement for costs that were not actually incurred, or not properly documented, will be required to provide restitution to the department and will be subject to fines, prosecution, or both, as authorized by state and federal statutes.