(a)

1. (1) The Department of Human Services will provide for periodic audits of some or all cost reports and supporting records.
2. (2) The department may also conduct limited reviews of cost data and/or client statistics reported in the cost reports.

(b)

1. (1) The auditors will issue a report upon completion of each audit or review.
2. (2) The report will reflect cost and statistical information as submitted in the cost report and any adjustments the auditors recommend, such that the information complies with the criteria listed above.
3. (3) All audit reports will state the auditor’s opinion as to whether, in all material respects, the cost information reported on the schedule of expenses (DHS-750, Form 5 or DOM-400, Form 6) and total actual resident days reported on the statistical data schedule (DHS-750, Form 2 or DOM-400, Form 3), with audit adjustments, is presented fairly and in compliance with program policy, rules, and regulations.