Section 7.81.160. Audit requirements.

	(a)  The department may conduct an audit of a provider's operations at any time that the department determines that an audit is needed. The auditor may be a representative of the department or an independent certified public accountant. If the provider agreement includes money provided by the federal government or a municipal government, and the federal or municipal government conducts an audit, the auditor may be a representative of the federal or municipal government or an independent certified public accountant. For an audit conducted under this subsection, the provider shall provide the auditor with reasonable access to the provider's books, documents, papers, and records.  
	(b)  An audit referred to in this section must be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in the most current version of Government Auditing Standards, issued by the Comptroller General of the United States.  
	(c)  Within 30 days after a provider receives written notice of an audit report prepared under this section that questions a cost incurred by the provider or otherwise notes an audit exception, the provider shall furnish to the department a response to the question or exception. If the provider fails to respond, or if the department determines that the response does not adequately explain or justify the questioned cost or other audit exception, the department may require the provider to refund to the department the money paid on the questioned cost or other audit exception, as applicable. The provider shall refund the money as specified by the department.  

Authorities

18.05.040;18.08.010;18.08.080;18.25.100;18.28.010;18.28.050;29.60.600;44.29.020;47.05.010;47.20.075;47.20.110;47.27.005;47.27.050;47.30.477;47.30.530;47.37.030;47.37.045;47.40.041;47.40.120;47.80.130

Notes

Reference

7 AAC 81.140

Authority

AS 18.05.040 AS 18.08.010 AS 18.08.080 AS 18.25.100 AS 18.28.010 AS 18.28.050 AS 29.60.600 AS 44.29.020 AS 47.05.010 AS 47.20.075 AS 47.20.110 AS 47.27.005 AS 47.27.050 AS 47.30.477 AS 47.30.530 AS 47.37.030 AS 47.37.045 AS 47.40.041 AS 47.40.120 AS 47.80.130

History

Eff. 7/21/2002, Register 163; am 6/24/2004, Register 170