Financial Management Manual

CMS IOM Pub. 100-6 Financial Management Manual

View these sections of the manual for information on cost reports and credit balance reports: 

• Chapter 3, overpayments
  View contractor’s procedures for overpayments discovered at cost report settlement time.
• Chapter 4, debt collection
  View contractor's procedures for debt collection activities for cost report based overpayments.
• Chapter 8, contractor procedures for provider audits
  View contractor's procedures to ensure that acceptable cost reports are submitted in a timely manner, appropriately reviewed and properly settled.
• Chapter 12, instructions for credit balance activities
  View contractor's procedures for credit balance activities.