77 Ill. Adm. Code 518.1750
Accounting
Section 518
Section 518.1750Â Accounting
Accounting procedures shall be
carried out in accordance with a recognized system of health care accounting,
shall be adequate to permit satisfactory auditing, and shall allow separation
of expenses and income from the hospital that owns or controls the FEC. An
audit shall be performed at least annually by a qualified auditor independent
of the freestanding emergency center.