460 IAC 18-10-1
460 IAC 18-10-1 Disclosure of financial information
Cite as Ind. Admin. Code tit. 460, r. 18-10-1
[NOTE: IC 12-9.1 is repealed by P.L. 122-2026, SECTION 38, effective July 1, 2026.]
[NOTE: IC 12-10.5 is repealed by P.L. 122-2026, SECTION 51, effective July 1, 2026.]
Sec. 1. (a) A provider or its agent shall do the following:
(1) Maintain financial records in accordance with generally accepted accounting and bookkeeping practices.
(2) Be audited as follows:
(A) Under the direction of the provider agreement or contract.
(B) According to state board of accounts requirements and procedures for the services contracted.
(b) A provider will, upon request, provide to DDARS copies of audit findings.