Current through Register Vol. 60, No. 12, December 1, 2021
(1) All records for a given fiscal period
must be kept for three years after the Medicare audit for that period has been
(2) Each hospital is
required to make its financial records available for auditing within the state
of Oregon at a location specified by the provider.
(3) All hospital records are subject to
inspection and review by the Division personnel and Department of Health and
Human Services personnel during the period the records are required to be
(4) All expenses must be
documented in detail as a part of the record. All capital expenditures
requiring approval under the Certificate of Need process, and not having such
approval, will be disallowed.
Hospitals without a Medicare agreement must use the Hospital Administrative
Services (HAS) system of reporting.
(6) Record keeping and reporting must be
based on date of service, not date of payment. Billings for patients determined
by the Division to be eligible for Title XIX or Program 5 must be included as
accruals, even those billings not yet paid.
Or. Admin. R.
AFS 14-1980, f. 3-27-80,
ef. 4-1-80; AFS 57-1980, f. 8-29-80, ef. 9-1-80; AFS 18-1982(Temp), f. &
ef. 3-1-82; AFS 60-1982, f. & ef. 7-1-82; Renumbered from 461-015-0120(2);
AFS 49-1989(Temp), f. 8-24-89, cert. ef. 9-1-89; AFS 72-1989, f. & cert.
ef. 12-1-89, Renumbered from 461-015-0121; HR 21-1990, f. & cert ef.
7-9-90, Renumbered from 461-015-0660; HR 42-1991, f. & cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS