42 CFR 460.204 - Financial recordkeeping and reporting requirements.
(a) Accurate reports. A PACE organization must provide CMS and the State administering agency with accurate financial reports that are—
(b) Accrual accounting. A PACE organization must maintain an accrual accounting recordkeeping system that does the following:
(c) Accepted reporting practices. Except as specified under Medicare principles of reimbursement, as defined in part 413 of this chapter, a PACE organization must follow standardized definitions, accounting, statistical, and reporting practices that are widely accepted in the health care industry.
(d) Audit or inspection. A PACE organization must permit CMS and the State administering agency to audit or inspect any books and records of original entry that pertain to the following:
Title 42 published on 2014-10-01
no entries appear in the Federal Register after this date.