CT HB07105

Adds "forensic audit" as a defined term meaning examination of financial records for information or evidence to determine compliance with applicable law, applying to audits of nursing homes, rest homes, residential care homes, and intermediate care facilities for individuals with intellectual disabilities

Requires the Commissioner of Social Services to provide facilities an opportunity to meet and respond to financial concerns before conducting a forensic audit, and must make a good-faith determination that the audit is necessary

Facilities must cooperate with forensic audit requests within 10 business days or face civil monetary penalties up to $1,000 per business day, though facilities cannot be required to divert personnel from residential care duties

Facilities experiencing serious financial loss may be liable for forensic audit costs up to $100,000, whether assessed against a single facility or in aggregate across multiple facilities

Department of Social Services may recover forensic audit costs or civil monetary penalties through recoupment against Medicaid payments if the audit identifies material issues with internal financial management or financial statement integrity