§ 6211.44. Financial records.
(a) The facility shall maintain adequate financial and statistical records and for determination of costs payable under the MA Program.
(b) The facility shall maintain at least all of the following records:
(1) General financial ledgers, journals, and books.
(2) Original evidence of cost, such as purchase requisitions, purchase orders, vouchers, vendor invoices, requisitions for supplies, inventories, time cards, payrolls and bases for apportioning costs, that relate to the determination of reasonable costs and that are auditable.
(3) Allocated administrative costs.
(4) Records relating to each cost report for the past 4 years a cost report was submitted to the Department.
(5) Cash disbursement journal.
(6) Cash receipts journal.
(7) Payroll journal or computer printout.
(8) Fixed asset ledger or equivalent.
(9) Inventory control record.
(10) Chart of accounts that parallels or cross-walks to the budget format issued by the Department.
(11) Statement listing all sources of revenue to the facility, including Federal, State, local, and private sources.
(12) Accounting records for the past 4 years.
(13) Documentation of employe compensation, by facility positions and functionally equivalent Commonwealth positions.
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