US · guidance
CMS Pub. 100-06, ch. 4, § 70.15
Financial Reporting for Debt Referred
70.15.1 - Financial Reporting for Non-MSP Debt (Rev. 11787; Issued:01-
19-23; Effective: 04-21-23; Implementation:04-21-23)
The contractor not utilizing HIGLAS shall continue to report the debt at their location for financial
reporting purposes. Debt referred to Treasury for cross servicing shall not be transferred out on the Form
CMS 751 (Status of Accounts Receivable). See Chapter 5 for Financial Reporting instructions.
The contractor not utilizing HIGLAS shall continue to accrue and report interest in its internal systems on
a debt after the debt has been referred for cross servicing.
Contractors shall follow the instructions outlined in Chapter 5, Section 270. The contractors shall report
and post all activities related to these debts according to CMS guidelines and instructions.
History
(Rev. 77, Issued: 09-16-05, Effective: 10-17-05, Implementation: 10-17-05)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
978b9066b46738f2e379d6ef5d8a848d66bbc0435327c258301c561d4762487e
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.