Section 16.03.10.610 - ICF/IID: AUDITSAll financial reports are subject to audit by Departmental representatives.
01.Accuracy of Recording. To determine whether the transactions recorded in the books of record are substantially accurate and reliable as a basis for determining reasonable costs.02.Reliability of Internal Control. To determine that the facilities internal control is sufficiently reliable to disclose the results of the to the provider's operations.03.Economy and Efficiency. To determine if Title XIX and Title XXI participants have received the required care on the a basis of economy and efficiency.04.Application of GAAP. To determine if GAAP is applied on a consistent basis in conformance with applicable federal and state regulations.05.Patient Trust Fund Evaluation. To evaluate the provider's policy and practice regarding their fiduciary responsibilities for patients, funds and property.06.Enhancing Financial Practices. To provide findings and recommendations aimed at better financial practices to allow the most economical delivery of patient care.07.Compliance. To provide recommendations that will enable the provider to conform more closely with state and federal regulations in the delivery of health care to program participants.08.Final Settlement. To effect final settlement when required by Sections 587 through 632 of these rules.Idaho Admin. Code r. 16.03.10.610