Section 15-60-202 - [Void on occurrence of contingency] Audit - records(1) The department of revenue may audit the records and other documents of any nursing facility to ensure that the proper utilization fee has been collected.(2) The department may require the facility to provide records and other documentation, including books, ledgers, and registers, necessary for the department to verify the proper amount of the utilization fee paid.(3) A facility shall maintain and make available for inspection by the department sufficient records and other documentation to demonstrate the number of bed days in the facility subject to the utilization fee. The facility shall maintain these records for a period of at least 5 years from the date the report is due. (Void on occurrence of contingency--sec. 18, Ch. 746, L. 1991--see chapter compiler's comment.)En. Sec. 4, Ch. 746, L. 1991. Void on occurrence of contingency. See Laws 1991, Ch. 746, Sec. 18.