Current through Register Vol. 50, No. 9, September 20, 2024
A. The
ICF/MR shall retain such records on file as required by DHH and shall have them
available for inspection at request for three years from the date of service or
until all audit exceptions are resolved, whichever period is longer.
B. Provider Agreement. The ICF/MR shall
retain a copy of the Provider Agreement and any document pertaining to the
licensing or certification of the ICF/MR.
C. Accounting Records
1. Accounting records must be maintained in
accordance with generally accepted accounting principles as well as state and
federal regulations. The accrual method of accounting is the only acceptable
method for private providers.
NOTE: Purchase discounts, allowance and refunds will be
recorded as a reduction of the cost to which they related.
2. Each facility must maintain all accounting
records, books, invoices, canceled checks, payroll records, and other documents
relative to client care costs for a period of three years or until all audit
exceptions are resolved, whichever period is longer.
3. All fiscal and other records pertaining to
client care costs shall be subject at all times to inspection and audit by DHH,
the legislative auditor, and auditors of appropriate federal funding
agencies.
D. Daily
Census Records. Each facility must maintain statistical information related to
the daily census and/or attendance records for all clients receiving care in
the facility.
E. Employee Records
1. The ICF/MR shall retain written
verification of hours worked by individual employees.
a. Records may be sign-in sheets or time
cards, but shall indicate the date and hours worked.
b. Records shall include all employees even
on a contractual or consultant basis.
2. Verification of criminal background
check.
3. Verification of employee
orientation and in-service training.
4. Verification of the employee's
communicable disease screening.
F. Billing Records
1. The ICF/MR shall maintain billing records
in accordance with recognized fiscal and accounting procedures. Individual
records shall be maintained for each client. These records shall meet the
following criteria.
a. Records shall clearly
detail each charge and each payment made on behalf of the client.
b. Records shall be current and shall clearly
reveal to whom charges were made and for whom payments were received.
c. Records shall itemize each billing
entry.
d. Records shall show the
amount of each payment received and the date received.
2. The ICF/MR shall maintain supporting
fiscal documents and other records necessary to ensure that claims are made in
accordance with federal and state requirements.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
36:254, Title XIX of the Social Security Act,
42 CFR 433 and 42 CFR 442 .
