- (1) All records for a given fiscal period must be kept for three years after the Medicare audit for that period has been finalized.
- (2) Each hospital is required to make its financial records available for auditing within the state of Oregon at a location specified by the provider.
- (3) All hospital records are subject to inspection and review by Division personnel and Department personnel during the period the records are required to be held.
- (4) All expenses must be documented in detail as a part of the record. All capital expenditures requiring approval under the Certificate of Need process, and not having such approval, will be disallowed.
- (5) Hospitals without a Medicare agreement must use the Hospital Administrative Services (HAS) system of reporting.
- (6) Record keeping and reporting must be based on date of service, not date of payment. Billings for patients determined by the Division to be eligible for Title XIX or Program 5 must be included as accruals, even those billings not yet paid.
Statutory/Other Authority
ORS 413.042
Statutes/Other Implemented
ORS 414.065
History
HR 42-1991, f. & cert. ef. 10-1-91
HR 21-1990, f. & cert ef. 7-9-90, Renumbered from 461-015-0660
AFS 72-1989, f. & cert. ef. 12-1-89, Renumbered from 461-015-0121
AFS 49-1989(Temp), f. 8-24-89, cert. ef. 9-1-89
AFS 60-1982, f. & cert. ef. 7-1-82; Renumbered from 461-015-0120(2)
AFS 18-1982(Temp), f. & cert. ef. 3-1-82
AFS 57-1980, f. 8-29-80, cert. ef. 9-1-80
AFS 14-1980, f. 3-27-80, cert. ef. 4-1-80