Tenn. Comp. R. & Regs. 1200-13-08-.16 - RECORDS RETENTION
Each provider of skilled nursing services is required to maintain adequate financial and statistical records which are accurate, and in sufficient detail to substantiate the cost data reported. These records must be retained for a period of not less than five years from the date of the submission of the cost report, and the provider is required to immediately make such records available upon demand to representatives of the Department, the State Comptroller of the Treasury, or the United States Department of Health and Human Services, or their agents.
Authority: T.C.A. §§ 4-5-202, 71-5-105, and 71-5-109.
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