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(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
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Last modified 7/05/2006