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(2) failure to provide required financial and statistical data or providing inaccurate financial and statistical data;

(3) failure to maintain all work papers and any other records that support the information submitted on the cost survey report relating to all allocations, cost centers, cost or statistical line items, and schedules; or

(4) failure to complete the cost survey report in accordance with this chapter, other applicable provisions of 7 AAC 105 — 7 AAC 160, and the Cost Survey Instructions, adopted by reference in 7 AAC 160.900. (j) A target provider shall maintain records to support cost survey information related to all expenses, allocations, statistical data, surveys, and schedules. Upon review of the cost survey report and the supporting documents listed in the Cost Survey Instructions, adopted by reference in 7 AAC 160.900, the department may make a written request for clarification, additional information, or additional documents. Not later than 21 days after the department issues the request, the target provider shall provide the requested clarification, additional information, or additional documents. (k) Documentation for all costs reported on the cost survey report must be available for review and maintained for a minimum of seven years. (l) If documentation is inadequate to support a reported cost, the department will disallow the cost. (Eff. 3/1/2011, Register 197; am 3/1/2018, Register 225; am 10/1/2018, Register 227; am 5/1/2023, Register 246) Statutory Authority: Authority: AS 47.05.010 AS 47.07.036 AS 47.07.045

AS 47.07.030 AS 47.07.040 7 AAC 145.535. Personal care services or home and community-based waiver services cost survey. Repealed. (Eff. 3/1/2011, Register 197; am 11/3/2012, Register 204; repealed 3/1/2018, Register 225)