55 Pa. Code § 1189.75 - Auditing requirements related to MA cost report
(a) The Department will conduct an audit of
each acceptable MA cost report with an end date of December 31, 2005, and
thereafter to determine the county nursing facility's allowable MA Program
expenditures for the calendar year.
(b) To determine the county nursing
facility's audited allowable MA Program expenditures for a calendar year, the
Department will audit the county nursing facility's MA cost report for
compliance with:
(1) This chapter.
(2) Chapter 1101 (relating to general
provisions).
(3) The schedules and
instructions included in the MA cost report.
(c) A county nursing facility shall make
financial and statistical records to support its MA cost reports available to
the Department upon request and to other State and Federal representatives as
required by Federal and State law and regulations.
(d) The Department will conduct audits in
accordance with auditing requirements in Federal regulations and generally
accepted government auditing standards.
(e) A county nursing facility that has
certified financial statements, Medicare intermediary audit reports with
adjustments and Medicare reports for the reporting period shall submit these
reports with its cost report, at audit or when available.
Notes
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