Performance of Audits - (Rev. 2, 08-30-02)

190.2 - Performance of Audits - (Rev. 2, 08-30-02) A1-1502, B1-4502 As soon as practicable after the receipt of the intermediary's final cost proposal following the close of the intermediary's accounting year, the Department of Health and Human Services Audit Agency will make an audit of the books of accounts and records pertaining to the health insurance program. Intermediaries will be notified in advance of a scheduled audit. Negotiations on a final determination of the allowable cost of administering the agreement shall be undertaken as rapidly as possible after receipt of the final cost proposal and completion of the audit.