Tenn. Comp. R. & Regs. 1200-13-06-.15
The cost reports filed in accordance with the rules above and all provider records pertaining thereto shall be subject to audit by the Comptroller of the Treasury or his agents. The cost reports filed in accordance with the rules above must provide adequate cost and statistical data. This data must be based on and traceable to the provider's financial and statistical records and must be adequate, accurate and in sufficient detail to support payment made for services rendered to beneficiaries. This data must also be available for and capable of verification by the Comptroller of the Treasury or his agents. The provider must permit the Comptroller or his agents to examine any records and documents necessary to ascertain information pertinent to the determination of the proper amount of program payments due. Data reflected on the cost report which cannot be substantiated may be disallowed with reimbursement being required of the provider.
Tenn. Comp. R. & Regs. 1200-13-06-.15
Authority: T.C.A. §§ 14-23-105, 14-23-109, 14-23-130, and 4-5-202.