55 Pa. Code § 6210.125 – Right to reopen audit.

(a) The Department may reopen a prior year’s audit if an appeal is filed.
(b) For cost reporting periods ending prior to October 1, 1985, if an analysis of the facility’s audit report by the Office of the Comptroller discloses that an overpayment has been made to the facility, the facility shall be bound by § 1101.84(b)(4) and (5) (relating to provider right of appeal).

This section cited in 55 Pa. Code § 6210.94 (relating to auditing requirements related to recipient fund management).