10-11; 13-14. But plaintiff does not allege that defendants’ failure to submit supporting documentation constitutes a false claim; rather, plaintiff alleges that defendants’ failure to maintain such documentation violates the Medicaid regulations. Plaintiff is correct that the Medicaid regulations require all parties seeking reimbursement to maintain supporting documentation. A party seeking reimbursement must maintain financial data to support the cost claim. 42 C.F.R. § 413.20(a). That financial data must be based on audit-quality records. Id. § 413.24(a). Moreover, the party seeking reimbursement must certify compliance with these requirements. Id. § 413.24(f)(4)(iv); see also United States ex rel. A + Homecare, Inc. v. Medshares Mgmt. Group, Inc., 400 F.3d 428, 447 (6th Cir.2005) (<HOLDING>) (internal citations, quotations, and ellipsis
holding that data pulled from records regularly kept by the montana department of environmental quality was admissible under the public records exception to the hearsay rule holding that the disclosure of billing invoices and cost reports were neither allegations of fraud nor fraudulent transactions holding relator stated fca claim where defendants submitted annual cost reports that included a certification of compliance holding that the chief financial officer of a hospital had sufficient access to the allegedly false cost reports resulting from the false invoices to require him to plead at least one example of a false claim with particularity holding that reimbursement regulations require that providers maintain sufficient financial records and statistical data for proper determination of costs payable under the program moreover the cost reports submitted to the intermediaries must provide adequate cost data capable of verification by qualified auditors