Section 6210.93. Auditing requirements related to cost reports

(a) Except in cases of provider delay or delay requested by State or Federal agencies investigating possible criminal or civil fraud, the Department will conduct either a field audit or desk review of each cost report within 1 year of the latter of its receipt in acceptable form, as defined in § 6210.78 (relating to allowable costs) or, if the facility participates in Medicare and has reported home office costs to the Department on its cost report, the Department’s receipt of the facility’s Medicare home office audit, to verify, to the extent possible, that the facility has complied with:

(1) This chapter.

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

(3) The limits established in Chapter 6211 (relating to allowable cost reimbursement for nonState operated intermediate care facilities for the mentally retarded).

(4) The Department’s ‘‘Cost Apportionment Manual for State Mental Hospitals and Mental Retardation Centers’’ for State operated ICFs/MR.

(5) HIM-15.

(6) The Department’s cost allocation plan for State operated ICFs/MR.

(b) An onsite field audit will be performed on a periodic basis at reporting facilities. Participating facilities will receive a field audit or a desk audit each year. Full scope field audits will be conducted in accordance with auditing requirements in Federal regulations and generally accepted auditing standards.

(c) An auditor may validate the costs and statistics of the annual report by an onsite visit to the facility. The auditors will then certify to the Department the allowable cost for the facility as a basis for calculating a per diem and an annual adjustment. Based on the certification and total interim payments received by the facility, the Department will compute adjustments due the facility or due the Department for the fiscal year. The Department will notify the facility of the annual adjustment due after the annual cost report is audited.

(d) Financial and statistical records to support cost reports shall be available to State and Federal agents upon request.