Idaho Admin. Code r. 16.03.10.612, ICF/ID: Audit Standards and Requirements

Requires a fiscal intermediary to review a prospective ICF/ID provider’s accounting system before the provider receives Medicaid payments to assure that the system is capable of generating accurate cost data. Permits the intermediary to offer suggestions if the system does not meet the Medicaid standards. Authorizes the intermediary to examine records and documents they deem necessary to performing their duties and provides examples of the types of records and documents this may include (e.g., contracts, tax returns, patient charge schedules, patient records, etc.). Requires providers to document cost and expense information.