Section 16.03.10.039 - ACCOUNTING TREATMENTGenerally accepted accounting principles, concepts, and definitions will be used except as otherwise specified. Where alternative treatments are available under GAAP, the acceptable treatment will be the one that most clearly attains program objectives.
01.Final Payment. A final settlement will be made based on the reasonable cost of services as determined by audit, limited in accordance with other sections of this chapter.02.Overpayments. As a matter of policy, recovery of overpayments will be attempted as quickly as possible consistent with the financial integrity of the provider.03.Other Actions. Generally, overpayment will result in two (2) circumstances: a. If the cost report is not filed, the sum of the following will be due:i. All payments included in the period covered by the missing report(s).ii. All subsequent payments.b. Excessive reimbursement or non-covered services may precipitate immediate audit and settlement for the period(s) in question. Where such a determination is made, it may be necessary that the interim reimbursement rate (IRR) will be reduced. This reduction will be designated to effect at least one (1) of the following: i. Discontinuance of overpayments (on an interim basis).ii. Recovery of overpayments.Idaho Admin. Code r. 16.03.10.039