Section 405IAC1-5-3. Provider financial records used in rate setting; retention

   Providers whose reimbursement is determined by the office of Medicaid policy and planning must maintain financial records for a period of not less than three (3) years following submission of financial data to the office. A provider must disclose this financial data when the information is to be used during the rate determination process, as well as during audit proceedings. (Office of the Secretary of Family and Social Services; 405 IAC 1-5-3; filed Jul 25, 1997, 4:00 p.m.: 20 IR 3299; readopted filed Jun 27, 2001, 9:40 a.m.: 24 IR 3822; readopted filed Sep 19, 2007, 12:16 p.m.: 20071010-IR-405070311RFA; readopted filed Oct 28, 2013, 3:18 p.m.: 20131127-IR-405130241RFA)