Idaho Admin. Code r. 16.03.10.040, Provider’s Responsibility to Maintain Records

Requires providers to maintain records regarding expenditures, cost allocations processes, and revenues. Requires providers to allow an auditor to inspect records on any work day between the hours of 8am and 5pm, with or without notice. Requires providers to retain these records for at least five years following the last payment date. Makes the failure to retain records grounds for voiding the Department of Health and Welfare’s obligation to pay for services.