Tenn. Comp. R. & Regs. 1200-13-08-.15
The cost reports filed in accordance with the rules above and all provider records pertaining thereto shall be subject to audit by the Department, the Comptroller of the Treasury, or their agents. The cost reports filed in accordance with the rules above must provide adequate cost and statistical data. This data must be based on and traceable to the provider's financial and statistical records and must be adequate, accurate, and in sufficient detail, to support payment made for services rendered to beneficiaries. This data must also be available for and capable of verification by the Department, the Comptroller of the Treasury, or their agents. The provider must permit the Department, the Comptroller or their agents to examine any records and documents necessary to ascertain information pertinent to the determination of the proper amount of program payments due. Data as reflected on the cost report which cannot be substantiated shall be disallowed with reimbursement being required of the provider. The Department will provide for all costs of auditing performed under this provision. However, the costs of audits or other costs incurred in the preparation of cost reports are not covered by this provision.
Tenn. Comp. R. & Regs. 1200-13-08-.15
Authority: T.C.A. §§ 4-5-202, 71-5-105, and 71-5-109.