§ 521.4. Supporting information.
Providers shall maintain adequate financial records and statistical data for proper determination of costs payable under the program. The report shall be based on financial and statistical records which must be verified by qualified auditors. Cost information shall be current, accurate, and in sufficient detail to support the claim for cost reimbursement. This includes all ledgers, books, records, and original evidences of cost, such as, purchase orders, vouchers, requisitions for materials, inventories, labor time cards, payrolls, bases for apportioning costs, and so forth, which pertain to the determination of reasonable cost, capable of being audited.
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