The department of health, in consultation with the comptroller of the treasury, may require that figures submitted by the health care provider be certified by the administrator of the provider and by a licensed public accountant or certified public accountant. The final authority for the determination and certification of figures submitted by the provider to the department shall be the comptroller of the treasury; provided, that any provider that does not submit certified statements, when required, shall be assessed the penalty provided by § 12-4-304.
Structure 2021 Tennessee Code
Title 12 - Public Property, Printing and Contracts
Part 3 - Reimbursement of Health Care Provider Costs
§ 12-4-302. Determination of Payment
§ 12-4-303. Eligibility to Receive Payment
§ 12-4-304. Penalty for Improper Accounting
§ 12-4-305. Certification of Figures — Noncertified Statements
§ 12-4-306. Forms for Reports and Statements
§ 12-4-308. Reimbursement of Licensed Residential Homes for Mentally Ill