Current through 2024-51, December 18, 2024
Section 144-101-III-97-B-3400 - COST REPORTS3400.1 Uniform Desk Review3400.1.1 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 therein, and allowable costs.3400.1.3 Based on the results of the uniform desk review, the Division of Audit may:a. Request more information,b. Issue a final report of findings, or c. Conduct a field audit and issue a final report of findings.10-144 C.M.R. ch. 101, § III-97-B-3400