Pennsylvania Code
Title 61 - REVENUE
Part II - Auditor General
Subpart C - Audits of State-Aided Institutions
Chapter 521 - FINANCIAL REPORT TO COMMONWEALTH
Section 521.4 - Supporting information

Providers shall maintain adequate financial records and statistical data for proper determination of costs payable under the program. The report shall be based on financial and statistical records which must be verified by qualified auditors. Cost information shall be current, accurate, and in sufficient detail to support the claim for cost reimbursement. This includes all ledgers, books, records, and original evidences of cost, such as, purchase orders, vouchers, requisitions for materials, inventories, labor time cards, payrolls, bases for apportioning costs, and so forth, which pertain to the determination of reasonable cost, capable of being audited.