Section 144-101-III-97-D-3400 - COST REPORTSAppendix D services are not audited; however providers are required to submit cost reports so that the Department has accurate data for rate setting purposes.
3400.1.1 The Division of Audit shall perform a uniform desk review of each acceptable cost report submitted.3400.1.2 The uniform desk review is an analysis of the provider's cost report to determine the adequacy and completeness of the report, accuracy and reasonableness of the data recorded thereon, and allowable costs.3400.1.3 Based on the results of the uniform desk review, the Division of Audit shall:1. Request more information,2. Issue a final report of findings, or3. Conduct a field audit and issue a final report of findings.10-144 C.M.R. ch. 101, § III-97-D-3400