Or. Admin. Code § 309-013-0180 - Disposition of Audit Findings

(1) To the extent an audit documents non-allowable expenditures in non-capitated programs, the Division shall recover such funds.

(2) To the extent an audit report evidences non-compliance with applicable program and/or licensing rules, the audit findings may be referred to the Administrator of the Division to assess civil penalties, where applicable, or for other corrective action deemed necessary by the program office.

(3) Notwithstanding any other provisions of these rules, to the extent an audit report reveals non-compliance with Generally Accepted Accounting Principles or these rules, the Division may require corrective action to bring the deficiencies into compliance with state and federal rules and regulations. Non-compliance which results in substantial misrepresentation of financial activities may result in termination of the license and/or contract upon consultation with Division program offices and/or the local mental health authority.

Notes

Or. Admin. Code § 309-013-0180

MHD 9-1978, f. & ef. 12-11-78; MHD 15-1998, f. 8-12-98, cert. ef. 9-1-98, Renumbered from 309-013-0020

Stat. Auth.: ORS 179.040 & 413.042 & 430.640

Stats. Implemented: ORS 414.018 & 430.610-430.695