Arkansas Code Title 20. Public Health and Welfare § 20-77-108. Medicaid provider--Auditing requirements

(a) Every nonprofit corporation, except those licensed under § 20-9-201 et seq., which is eligible to receive payments of twenty-five thousand dollars ($25,000) or more for services supplied as a Medicaid provider shall, as a condition of enrollment, provide the Department of Human Services with an annual financial and compliance audit. The audit shall cover the entire operations of the nonprofit organization and be in accordance with the “Guidelines for Financial and Compliance Audits of Programs Funded by the Arkansas Department of Human Services” as promulgated by the department.

(b) Every nonprofit corporation licensed under § 20-9-201 et seq. which is eligible to receive payments of twenty-five thousand dollars ($25,000) or more for services supplied as a Medicaid provider shall, as a condition of enrollment, provide the department with an annual financial audit. The audit shall cover the entire operations of the organization and be in accordance with the Guidelines for Financial and Compliance Audits of Programs Funded by the Arkansas Department of Human Services.

(c) The department is specifically authorized to promulgate rules establishing subrecipient and provider audit requirements for all programs funded through the department.