The following auditing procedures shall apply:
- (a) The department shall conduct on-site audits of the financial and statistical records of participating NFs, pursuant to the requirements of 42 CFR 447.202 and 42 CFR 447.253(g);
- (b) The on-site audits as described in (a) above shall be performed to ascertain whether the cost report submitted by the NF meets the requirements as outlined in He-E 806; and
- (c) For out-of-state NFs, the department shall accept the audit findings and adjustments of out-of-state medicaid agencies developed in conjunction with their respective cost-related reimbursement plans.
Source. #8547, eff 1-24-06 (formerly He-W 593.07); ss by #10474, eff 1-24-14; ss by #14020, eff 7-10-24