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location as specified by the department or its designee. To provide immediate access to records under this subsection, the provider must make the records available not later than 24 hours after the request. If the provider is unable to produce the records in that timeframe, the provider shall notify the department, not later than 24 hours after the request, of the reason for the delay together with the estimated timeframe to comply. (f) Following the department’s or its designee’s audit of a provider’s records, the department or its designee will give the provider the written preliminary findings of the audit. The preliminary findings will identify claim-line inaccuracies. The provider has 30 days after the date of the letter informing the provider of the preliminary findings to submit additional documentation or respond to the preliminary findings. (g) The department will issue the final audit report to the provider no more than 60 days after it has considered any documentation or response submitted under (f) of this section and the audit is complete. The final audit report will include audit or review findings and overpayment amounts identified as a result of the audit. (h) If the department finds in the final audit report under (g) of this section that the provider has not complied with the requirements specified in (b) of this section,

(1) the department

(A) will recoup or require repayment of any identified overpayment amount from the provider; and

(B) may require that the provider pay interest on applicable overpayments; interest on overpayments will be calculated in accordance with AS 47.05.200(b); and

(2) in addition to actions under (1) of this subsection, the department may take one or more of the following actions:

(A) impose sanctions against the provider under 7 AAC 105.400 — 7 AAC 105.490;

(B) initiate other administrative or civil actions;

(C) refer the matter to another state, federal, or local agency. (i) For purposes of this section,

(1) “audit” means the process of obtaining competent evidentiary material about a provider through inspection, observation, inquiry, and confirmation sufficient to support a reasonable basis for determining the provider’s compliance with the legal requirements of the Medicaid program;

(2) “desk audit” means an audit of a provider conducted by the department or its designee based upon an examination of a provider’s records without a visit to the provider’s place of business or site where the provider maintains business records;