R414-401-4. Reporting and Auditing Requirements

  Facilities subject to the assessment in Title 26, Chapter 35a, shall submit one report for each facility. The reporting and auditing requirements are as follows:

  (1) Each nursing care facility, shall file with the Department a report for the month on or before the end of the succeeding month.

  (2) Each report shall be on the Department-approved form, and shall disclose the total number of patient days in the facility, by designated category, during the period covered by the report.

  (3) Each nursing care facility shall supply the data required in the report and certify the information is accurate.

  (4) Each nursing care facility shall maintain complete and accurate records. The Department may inspect the records and the records of the facility's owners to verify compliance.

  (5) Separate nursing care facilities owned or controlled by a single entity shall not combine reports.

  (6) Providers may update previously submitted patient day assessment reports for 90 days following the original submission date.

  (7) Penalties for failure to submit the report are described in Section R432-150-8.