Nursing facility staff must maintain current financial
records in accordance with recognized fiscal and accounting procedures. The
facility must ensure that records clearly identify each charge and payment made
on behalf of each resident residing in the facility. The facility must clearly
state in its records to whom charges were made and for whom payment was
received. Medicaid-certified facilities must also comply with the following
requirements.
(1) The facility must
make financial records and supporting documents available at any time within
working hours and without prior notification for review by the Texas Department
of Human Services, the Department of Health and Human Services, and the Texas
attorney general's Medicaid Fraud Control Unit.
(2) The facility must keep the financial
records in the facility for a minimum of three years and 90 days after the
termination of the contract period or for three years after the end of the
federal fiscal year in which services were provided if there was a provider
agreement/contract with no specific termination date in effect. The facility
must also keep for the same period of time supporting fiscal documents and
other records necessary to ensure claims for federal matching funds.
Notes
26
Tex. Admin. Code §
554.1924
The provisions of
this §19.1924 adopted to be effective May 1, 1995, 20 TexReg 2393; Entire
chapter transferred from Title 40, Pt. 1, Ch. 19 by
Texas
Register, Volume 45, Number 50, December 11, 2020, TexReg
8871, eff.
1/15/2021.
