Section 17-1740.1-13 - Cost reporting, record keeping, and audit requirements(a) All participating facilities shall maintain an accounting system that identifies costs in a manner that conforms to generally accepted accounting principles and maintain documentation to support all data.(b) Annual cost reports will not generally be required, with the following exceptions: (1) For participating FQHCs and RHCs that request changes to their scope of services under section 17-1740.1-11, cost reports for the first two full fiscal years reflecting the change in scope of services and significant related data as identified in paragraph (3) must be submitted.(2) For participating FQHCs and RHCs that request rate reconsiderations under section 17-1740.1-12, cost reports for the provider's fiscal years covering the period for which the rate reconsideration was authorized and significant related data as identified in paragraph (3) must be submitted.(3) As related to provisions of paragraphs (1) and (2), the following shall be submitted no later than five months after the close of each facility's applicable fiscal year and shall be subject to all provisions in this section.Uniform cost report; (A) Working trial balance;(B) Provider cost report questionnaire;(C) Audited financial statements, if available;(D) Disclosure of appeal items included in the cost report;(E) Disclosure of increases or decreases in scope of services; and(F) Other schedules as identified by the department.(c) Each provider who submits an annual cost report shall keep financial and statistical records of the cost reporting year for at least six years after submitting the cost report to the department and shall also make such records available upon request to authorized state or federal representatives.(d) The department or its fiscal agent may conduct periodically either on-site or desk audits of cost reports, including financial and statistical records of a sample of participating providers.(e) The providers must submit other information (statistics, cost and financial data) as deemed necessary by the department.Haw. Code R. § 17-1740.1-13
[Eff 11/20/03] (Auth: HRS § 346-14, 42 C.F.R. §431.10 ) (Imp: Pub. L. No. 106-554 )