North Dakota § 50-24.4-23 Reporting requirements

North Dakota Statutes

§ 50-24.4-23 — Reporting requirements

North Dakota § 50-24.4-23

Title 50Public Welfare

Ch. 50-24.4Nursing Home Rates

This text of North Dakota § 50-24.4-23 (Reporting requirements) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 50-24.4-23 (2026).

Text

1.No later than October first of each year, each nursing home that receives medical assistance payments from the department shall:

a.Except for state-owned facilities, provide the department with a copy of its audited report that meets the reporting standards of the American institute of certified public accountants and includes an audited statement of the rate or rates charged to private-paying residents. The examination by the certified public accountant must be conducted in accordance with generally accepted auditing standards as promulgated and adopted by the American institute of certified public accountants;

b.Provide the department with a statement of ownership for the facility or a certification that ownership has not changed since the most recent statement given pursuant to thi

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1. No later than October first of each year, each nursing home that receives medical
assistance payments from the department shall:
a. Except for state-owned facilities, provide the department with a copy of its audited
report that meets the reporting standards of the American institute of certified
public accountants and includes an audited statement of the rate or rates charged
to private-paying residents. The examination by the certified public accountant
must be conducted in accordance with generally accepted auditing standards as
promulgated and adopted by the American institute of certified public
accountants;
b. Provide the department with a statement of ownership for the facility or a
certification that ownership has not changed since the most recent statement
given pursuant to this subsection;
c. Provide the department with audited financial statements as specified in
subdivision a for every other facility owned in whole or in part by an individual or
entity which has an ownership interest in the facility;
d. Upon request, provide the department with audited financial statements as
specified in subdivision a for every organization with which the facility conducts
business and which is owned in whole or in part by an individual or entity which
has an ownership interest in the facility;

e. Provide the department with copies of leases, purchase agreements, appraisals,
financing arrangements, and other documents related to the lease or purchase of
the nursing facility, or a certification that the content of any such document
remains unchanged since the most recent statement given pursuant to this
subsection;
f. Upon request, provide the department with copies of leases, purchase
agreements, and other documents related to the acquisition of equipment, goods,
and services which are claimed as allowable costs; and
g. Permit access by the department to the certified public accountant's audit
workpapers which support the audited financial statements required in
subdivisions a, c, and d.
2. Documents or information provided to the department pursuant to this chapter must be
public. If the requirements of subsection 1 are not met, the reimbursement rate may be
reduced to eighty percent of the rate in effect on the first day of the fourth calendar
month after the close of the reporting year, and the reduction must continue until the
requirements are met.