US · guidance
CMS Pub. 100-04, ch. 19, § 110.1
Audit of IHS Cost Reports
All IHS hospitals that convert to CAH status are subject to audit by the A/B MAC (A).
CMS’ audit policy can be found in Chapter 8, Contractor Procedures for Provider Audit,
of Pub. 100-06, Medicare Financial Management Manual.
The CAHs are reimbursed under the Medicare Principles of Reasonable Costs. These
principles are set forth in the Provider Reimbursement Manual 15-1.
For IHS hospitals that do not convert to CAH status, their cost reports are not subject to
audit by Medicare.
History
(Rev. 1040, Issued: 08-25-06, Effective: 09-11-06, Implementation: 09-11-06)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
a5c88e7565fa86444284aad3758e4e7d6473b78d77b87fe053149efb5333071d
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