A. Pursuant to rules adopted by the director, an owner of an ambulance service shall maintain and keep within this state reasonable records, books and other data the director requires to enforce the provisions of this article. These records, books and other data shall not be destroyed for a period of three years after they are recorded. The records, books and other data shall be open to inspection by the department during reasonable office hours if the department is conducting an investigation into the operation of an ambulance service pursuant to section 36-2245.

B. If the director is holding a public rate increase hearing pursuant to section 36-2234, the department may inspect the records, books and other data to verify the truth and accuracy of these documents. The department shall conduct the inspection of these documents for a rate increase hearing only during reasonable office hours and only after giving the service at least one working day’s notice.

C. If an audit is required, the department shall accept a certified audit that is performed by an independent auditor at the provider’s expense in place of a department audit if the audit:

1. Is conducted in accordance with generally accepted auditing standards.

2. Includes findings regarding the ambulance service’s compliance with the schedule of rates and charges approved by the director.

3. Is completed and forwarded to the department in a timely manner.