(1) All Nursing
Facility Financial Statements are subject to desk review and analysis within
six months after proper completion and filing.
The desk review will determine, to the
(a) That the provider has
properly included its costs on the Nursing Facility Financial Statement in
accordance with generally accepted accounting principles and the provisions of
these rules; and
(b) That the
provider has properly applied the cost finding method specified by the
Department to its allowable costs determined in subsection (2)(a) of this rule;
(c) Whether further auditing of
the provider's financial and statistical records is needed.
(3) All filed Nursing Facility
Financial Statements are subject to a field audit, normally to be completed
within one year from the date of filing.
The field audit will, at a minimum, be
sufficiently comprehensive to verify that in all material respects:
(a) Generally accepted accounting principles
and the provisions of these rules have been adhered to; and
(b) Reported data are in agreement with
supporting records; and
Nursing Facility Financial Statement is reconcilable to the appropriate IRS
report and payroll tax reports.
Or. Admin. R.
PWC 866(Temp), f. 12-30-77,
ef. 1-1-78; AFS 19-1978, f. & ef. 5-1-78; Renumbered from 461-017-0310 by
Ch. 784, OL 1981 & AFS 69-1981, f. 9-30-81, ef. 10-1-81; SSD 6-1993, f.
6-30-93, cert. ef. 7-1-93; SSD 1-1997, f. 6-30-97, cert. ef. 7-1-97; SPD
9-2006, f. 1-26-06, cert. ef. 2-1-06
Stat. Auth.: ORS
Stats. Implemented: ORS