A nursing facility must retain all financial and statistical records for a minimum of six years following the submission of statistical and cost summary reports under § 67:16:04:34. Records may not be destroyed when an audit exception is pending, regardless of time. These records must be made available on demand to representatives of the State of South Dakota or the United States Department of Health and Human Services.

Source: 15 SDR 68, effective November 7, 1988; 16 SDR 235, effective July 5, 1990; transferred from § 67:16:04:07.01, 21 SDR 8, effective July 25, 1994.

General Authority: SDCL 28-6-1.

Law Implemented: SDCL 28-6-1.