Section 75-02-07.1-23 - Rates1.Desk audit rate.a. The cost report must be reviewed taking into consideration the prior year's adjustments. The facility must be notified by telephone or electronic mail of any adjustments based on the desk review. Within seven working days after notification, the facility may submit information to explain why the desk adjustment may not be made. The department shall review the information and make any appropriate adjustments.b. The desk audit rate must be effective July first of each rate year unless the department specifically identifies an alternative effective date, and must continue in effect until a final rate is established.c. The desk rate may be adjusted for special rates or one-time adjustments provided for in section 75-02-07.1-25 or 75-02-07.1-26.d. The desk rate may be adjusted to reflect errors, omissions, or adjustments for the report year that results in a change of at least twenty-five cents per day.2.Final rate.a. The cost report may be field audited to establish a final rate. If no field audit is performed, the desk audit rate must become the final rate upon notification from the department. The final rate is effective July first of each rate year unless the department specifically identifies an alternative effective date.b. The final rate must include any adjustments for nonallowable costs, errors, or omissions found during a field audit or reported by the facility and that result in a change from the desk audit rate of at least twenty-five cents per day.c. The final rate may be revised at any time for special rates or one-time adjustments provided for in section 75-02-07.1-25 or 75-02-07.1-26.d. If adjustments, errors, or omissions are found after a final rate has been established, the following procedures must be used: (1) Adjustments, errors, or omissions found within twelve months of the date of notification of the final rate not including subsequent revisions, and resulting in a change of at least twenty-five cents per day, must result in a change to the final rate. The change must be applied retroactively as provided for in this section.(2) Adjustments, errors, or omissions found later than twelve months after the establishment of the final rate not including subsequent revisions, and that would have resulted in a change of at least twenty-five cents per day had they been included, must be included as an adjustment on the latest filed cost report.(3) Adjustments resulting from an audit of home office costs, and that result in a change of at least twenty-five cents per day, must be included as an adjustment in the report year in which the costs were incurred.(4) The two report years immediately preceding the report year to which the adjustments, errors, or omissions apply may also be reviewed for similar adjustments, errors, or omissions.3.Adjustment of the total payment rate. The final rate as established must be retroactive to the effective date of the desk rate.N.D. Admin Code 75-02-07.1-23
Effective July 1, 1996; amended effective July 1, 1998; January 1, 2002.Amended by Administrative Rules Supplement 2014-353, July 2014, effective July 1, 2014. .General Authority: NDCC 50-06-16, 50-24.5-02(3)
Law Implemented: NDCC 50-24.5-02(3)