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Title 7 . Health and Social Services
Chapter 81 . Electronic and Other Records Containing Behavioral Health Information
Section 160. Audit requirements

7 AAC 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.

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

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


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Last modified 7/05/2006