Nebraska Administrative Code
Topic - HEALTH AND HUMAN SERVICES SYSTEM
Title 404 - DEVELOPMENTAL DISABILITIES SERVICES
Chapter 6 - PROVIDER DATA COLLECTION AND REPORTING
Section 404-6-005 - COMPLIANCE AUDITS
Current through March 20, 2024
All providers must permit the Department, the U.S. Department of Health and Human Services, and any other duly authorized agent or governmental agency to perform audits or inspections, or both, of its records.
005.01 The provider must retain all financial records, supporting documents, statistical records, and all other records as directed by the Department. The provider must retain such records in a format acceptable to the Department.
005.02 The provider may be required to prepare and submit a plan to the Department to address audit findings.
005.03 The certified provider may establish a fiscal year for accounting purposes, but if the provider does not establish a fiscal year the Department will presume the provider's fiscal year is July 1 through June 30 for purposes of enforcing the requirements of this chapter
005.04 Failure to comply with the requirements imposed upon certified providers in this chapter may result in reduction in or reimbursement of funds, or disciplinary action or termination of certification as provided for in 404 NAC 4, or other applicable law or regulation.
