(a) The Department, MFCU, or CMS may audit a provider's financial records or medical records at any time to determine whether the provider has received excess payments or overpayments. An audit may be a desk review or a field audit.
(b) The Department, MFCU, or CMS may perform audits through employees, agents, or through a third party. Audits shall be performed in accordance with generally accepted auditing standards.
(c) Disallowances. The Department shall recover excess payments or overpayments pursuant to Section 18.
(d) Reporting audit results. If at anytime during a financial audit or medical audit, the Department discovers evidence suggesting fraud or abuse by a provider, that evidence, in addition to the Department final audit report regarding that provider, shall be referred to the MFCU.
048-40 Wyo. Code R. § 40-17