Section 16.03.10.287 - NURSING FACILITY: AUDIT APPLICATION01.Annual Audits. Normally, all annual statements will be audited within the following year.02.Limited Scope Audit. Other statements and some annual audit recommendations may be subject to limited scope audits to evaluate provider compliance.03.Additional Audits. In addition, audits may be required where:a. A significant change of ownership occurs.b. A change of management occurs.c. An overpayment of twenty-five percent (25%) or more has resulted for a completed cost period.04.Audit Appointment. Annual field audits will be by appointment. Auditors will identify themselves with a letter of authorization or Departmental I.D. cards.Idaho Admin. Code r. 16.03.10.287