Each provider of Level I nursing facility 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 make such records available upon demand to representatives of the State Department of Health, the State Comptroller of the Treasury, or the United States Department of Health and Human Services.
Tenn. Comp. R. & Regs. 1200-13-06-.16
Authority: T.C.A. §§ 4-5-202, 12-4-301, 71-5-105, and 71-5-109.