OAR 411-070-0310
Auditing

(1)

All Nursing Facility Financial Statements are subject to desk review and analysis within six months after proper completion and filing.

(2)

The desk review will determine, to the extent possible:

(a)

That the provider has properly included its costs on the Nursing Facility Financial Statement in accordance with generally accepted accounting principles and the provisions of these rules; and

(b)

That the provider has properly applied the cost finding method specified by the Department to its allowable costs determined in subsection (2)(a) of this rule; and

(c)

Whether further auditing of the provider’s financial and statistical records is needed.

(3)

All filed Nursing Facility Financial Statements are subject to a field audit, normally to be completed within one year from the date of filing.

(4)

The field audit will, at a minimum, be sufficiently comprehensive to verify that in all material respects:

(a)

Generally accepted accounting principles and the provisions of these rules have been adhered to; and

(b)

Reported data are in agreement with supporting records; and

(c)

The Nursing Facility Financial Statement is reconcilable to the appropriate IRS report and payroll tax reports.

Source: Rule 411-070-0310 — Auditing, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=411-070-0310.

411‑070‑0000
Purpose 411‑070‑0005
Definitions 411‑070‑0010
Conditions for Payment 411‑070‑0015
Denial, Termination or Non-Renewal of Provider Agreement 411‑070‑0020
On-Site Reviews 411‑070‑0025
Basic Flat Rate Payment (Basic Rate) 411‑070‑0027
Complex Medical Add-On Payment 411‑070‑0028
Bariatric Authorization and Payment 411‑070‑0029
Pediatric Rate 411‑070‑0033
Post Hospital Extended Care Benefit 411‑070‑0035
Complex Medical Add-On Effective Start and End Dates and Administrative Review 411‑070‑0040
Screening, Assessment, and Resident Review 411‑070‑0043
Pre-Admission Screening and Resident Review (PASRR) 411‑070‑0045
Facility Payments 411‑070‑0050
Days Chargeable 411‑070‑0075
Rates - Facilities in Oregon 411‑070‑0080
Out-of-State Rates 411‑070‑0085
Bundled Rate 411‑070‑0087
Bariatric Criteria and Services 411‑070‑0091
Complex Medical Add-On Services 411‑070‑0092
Ventilator Assisted Program - Medicaid Payment 411‑070‑0095
Resident Funds 411‑070‑0100
Audit of Personal Incidental Funds 411‑070‑0105
Resident Property Records 411‑070‑0110
Temporary Absence from Facility (Bedhold) 411‑070‑0115
Transfer of Residents 411‑070‑0120
Discharge of Residents 411‑070‑0125
Medicare, (Title XVIII) 411‑070‑0130
Medicaid Payment in Hospitals 411‑070‑0140
Hospice Services 411‑070‑0300
Filing of Financial Statement 411‑070‑0302
Filing of Revised Financial Statements 411‑070‑0305
Accounting and Record Keeping 411‑070‑0310
Auditing 411‑070‑0315
Maximum Allowable Compensation of Administrator 411‑070‑0320
Consultants 411‑070‑0330
Owner Compensation 411‑070‑0335
Related Party Transactions 411‑070‑0340
Chain Operations 411‑070‑0345
Allocation of Home Office and Regional Office Costs 411‑070‑0350
Management Fees 411‑070‑0359
Allowable Costs 411‑070‑0365
Capital Assets 411‑070‑0370
Depreciable Assets 411‑070‑0375
Depreciation Basis 411‑070‑0385
Depreciation Lives 411‑070‑0400
Equity 411‑070‑0415
Offset Income 411‑070‑0417
Treatment of Complex Medical Add-Ons 411‑070‑0420
Base Year Cost Finding 411‑070‑0425
Resident Days 411‑070‑0430
Allocation Methods 411‑070‑0435
Appeals 411‑070‑0437
Quality and Efficiency Incentive Program 411‑070‑0439
COVID-19 Emergency Response Incentive Program 411‑070‑0442
Calculation of the Basic Rate, Complex Medical Rate, Bariatric Rate and Ventilator Assisted Program Rate 411‑070‑0452
Pediatric Nursing Facilities 411‑070‑0464
Final Report 411‑070‑0465
Uniform Chart of Accounts 411‑070‑0470
Nursing Assistant Training and Competency Evaluation Programs Request for Reimbursement
Last Updated

Jun. 8, 2021

Rule 411-070-0310’s source at or​.us