(a)

1. (1) The Department of Human Services will review all cost reports to verify that all facilities have submitted reports properly and in compliance with this manual.
2. (2) Providers will be notified in writing of the results of the desk review.

(c) Financial and statistical reports, financial records, statistical records, and any other pertinent documents will be analyzed to verify that:

1. (1) Cost reports are complete, accurate, and consistent with previous periods and in compliance with program policy;
2. (2) The allowable costs are necessary, allocable, and reasonable for the performance of covered services required by Medicaid recipients;
3. (3) The costs are authorized and are not prohibited under federal and state laws, rules, and regulations;
4. (4) The costs are accorded consistent treatment through the application of accounting principles and practices appropriate to the circumstances;
5. (5) The costs are related to resident care;
6. (6) The costs and statistics included in the financial and statistical report are accurate and applicable to the current period; and
7. (7) The costs are net of all applicable credits.