CMS Pub. 100-01, ch. 5, § 10.5

Upon acceptance for participation, a provider becomes responsible for remaining in

compliance with the terms of the agreement and the provisions of title XVIII and

regulations issued thereunder. Where the agreement is made retroactive, the provider

must comply with its responsibilities as of the retroactive date. Payment to the provider

for covered items and services it furnishes on or after the effective date of the agreement

will require that the provider have a recordkeeping capability sufficient for determining

the cost of services furnished Medicare beneficiaries.

The termination of participation (see §10.6 of this chapter) does not immediately

abrogate all of the provider's responsibilities and in specific matters a responsibility may

extend beyond the effective date of termination. For example, the provider continues to

be responsible (as applicable) for those provisions of the law and regulations which

provide for program coverage to remain in effect for specified periods of time beyond the

effective termination date, for those beneficiaries who were accepted for care and

treatment by the provider before such date. The provider also continues to be responsible

for filing a final cost report and/or the repayment of any overpayment, as these actions

relate to final program cost settlement after termination.