Section 1189.75. Auditing requirements related to MA cost report

(a) The Department will conduct an audit of each acceptable MA cost report with an end date of December 31, 2005, and thereafter to determine the county nursing facility’s allowable MA Program expenditures for the calendar year.

(b) To determine the county nursing facility’s audited allowable MA Program expenditures for a calendar year, the Department will audit the county nursing facility’s MA cost report for compliance with:

(1) This chapter.

(2) Chapter 1101 (relating to general provisions).

(3) The schedules and instructions included in the MA cost report.

(c) A county nursing facility shall make financial and statistical records to support its MA cost reports available to the Department upon request and to other State and Federal representatives as required by Federal and State law and regulations.

(d) The Department will conduct audits in accordance with auditing requirements in Federal regulations and generally accepted government auditing standards.

(e) A county nursing facility that has certified financial statements, Medicare intermediary audit reports with adjustments and Medicare reports for the reporting period shall submit these reports with its cost report, at audit or when available.