441—152.4 (234) Review of financial and statistical reports. Authorized representatives of the department or state or federal audit personnel shall have the right to review the general financial records of a provider. The purpose of the review is to determine if expenses reported to the department have been handled as required under rule 441—185.102(234). Representatives shall provide proper identification and shall use generally accepted auditing principles. The review may include an on-site visit to the provider, the provider’s central accounting office, the offices of the provider’s agents, a combination of these, or, by mutual decision, to other locations.