Section 409.805 - Requirement to maintain records; audits(1) Each long term care facility subject to assessment under ORS 409.801 shall maintain records sufficient to determine the amount of the assessment under ORS 409.801.(2) Unless otherwise exempt, a long term care facility shall report the payment of the assessment as an allowable cost for Medicaid reimbursement purposes.(3) The Department of Human Services may audit the records of any long term care facility in this state to determine compliance with ORS 409.800 to 409.816 and 409.900. The department may audit records at any time for a period of three years following the date an assessment is due to be reported and paid under ORS 409.801.409.805 is repealed January 2, 2028, and applies to long term care facility assessments imposed before July 1, 2026. See sections 23 and 31, chapter 736, Oregon Laws 2003, as amended (second note under 409.900).