Entrance Conference for Field Audit

60.2.1 – Entrance Conference for Field Audit (Rev. 107, Issued: 09-22-06; Effective: 10-01-06; Implementation: 10-02-06) During the on-site entrance conference, explain the purpose of the field review and stress the need for cooperation especially concerning the release of documentation by the provider. Also, you must inform the provider that if supporting documentation is not received, as a general rule, you will disallow the costs and not reopen the cost report after the notice of program reimbursement (NPR) is issued. Additionally, address the following during the entrance conference. • Discuss timeframes for conducting the on-site audit and schedule the pre-exit conference. • Discuss the scope of the on-site audit areas to be reviewed, and the fact that the audit may turn up other issues not discussed at the entrance conference; • Discuss all of the proposed desk review adjustments with the provider; • Identify the provider’s liaison and fully discuss the liaison's role to ensure full cooperation during the audit; • Discuss administrative issues such as location of working space for the auditors, the hours during which the auditors will have access to this working space, use of copiers, need to make long distance telephone calls, if necessary, and access to fax machines and files; and • Encourage the third party cost report preparer to be available during the course of the audit and exit conference. See Exhibit III in §170 of this chapter for a sample of the Entrance Conference agenda. At the start of the visit (generally after the entrance conference), inventory the provider- prepared documentation noting any items missing from the initial engagement request. Notify the provider in writing of all missing items and request that the items be made available as soon as possible. Follow the same notification policy for any additional documentation that is requested during the audit.