CMS Pub. 100-06, ch. 4, § 70.15.3

Contractors shall follow the instructions outlined in Chapter 5, Section 270. The contractor shall report

and post all activities related to these debts according to CMS guidelines and instructions.

Collections posted to the debts listed on the CMSDM Treasury Collection Report shall be reported in

Section A, Line 4C, Collections Deposited at Other Location, and Section C, Line 4C, Collections

Deposited at Another Location, of Forms CMS H 751. If the debt is in a Currently Not Collectible (CNC)

status, the amounts collected shall be reported in Section A, Line 4A, Re-established as Active A/R, and

Section C, Collections on CNC Debt, of the Forms CMS C 751 and in Section A, Line 6B, Transfers In

From CNC, and Line 4C, Collections Deposited at Other Location on Forms CMS H 751.

The amount of accrued interest that is adjusted in order to equal the amount of interest collected and

posted to the debt shall be reported on Line 5A, Adjusted Amounts, Internal Adjustments, of Forms CMS

H 751 or Line 4E, Other, of Forms CMS C 751, if the debt is in CNC status. Contractors shall separately

track interest adjustment amounts reported on the “Adjusted Amounts” line on Forms CMS H 751 or

reported on the “Other” line on the Forms CMS C 751. The interest adjustment amounts shall be reported

in the “Remarks” section of the Forms CMS 751.

For contractors who have transitioned to the Healthcare Integrated General Ledger Accounting System

(HIGLAS), collections reported and posted to the debts on the CMSDM Treasury Collections Report shall

be reported on the Treasury Report on Receivables and Debt Collection Activities Report (TROR), Part I,

Section A, Line (4)(D), Collections by Treasury through Offset and Cross-Servicing and in Part II,

Section C, Line (1)(G), By Treasury/Designated Debt Collection Center Cross-Servicing. If the debt is in

a Currently Not Collectible (CNC) status, the amounts collected shall be reported in Part I, Section A, on

Line (4) (D), Collections by Treasury Through Offset and Cross-Servicing, and Line (5) (E), Written-Off

Debts Reinstated for Collections and also in Part II, Section C, Line (1) (G), By Treasury/Designated

Debt Collection Center Cross-Servicing.

70.15.4 - Financial Reporting for Debts Returned to Agency (RTA) (Rev. 11787; Issued:01-

19-23; Effective: 04-21-23; Implementation:04-21-23)

Debts RTA shall be reported in the appropriate line of the CMS Form 751 (contractors not utilizing

HIGLAS) and the Treasury Report of Receivables and Debt Collection Activities (TROR) Reports

(contractors utilizing HIGLAS). Details regarding debts RTA are outlined in Section 70.17 herein.

70.15.4.1 - Debts RTA for Bankruptcy (Rev. 11787;

Issued:01-19-23; Effective: 04-21-23; Implementation:04-21-23)

Debts RTA for Bankruptcy shall be reported in Bankruptcy status as soon as the contractor has

bankruptcy documentation to support the bankruptcy status.

H751 Reporting

Section B

(4)(B)(1) In Bankruptcy

TROR Reporting

Section B

(1)(D)

70.15.4.2 - RTA and other Debts, Pending Final Disposition (Rev. 11787; Issued:01-

19-23; Effective: 04-21-23; Implementation:04-21-23)

Debts RTA for the following reasons: uncollectible, out of business, miscellaneous dispute, dispute timer

expired, recall approved, manual RTA, and certain debts that have not been referred to Treasury shall be

reported as follows:

H751Reporting

Section B

4(B)(9) Pending Request Waiver/Compromise – for those debts waiting write off approval.

Section B

(4)(B)(11) Other Exclusions – for those debts not yet eligible for write off due to age or past collections.

Section A

Line 6.A. Amounts Written-Off (Bad Debts) – for those debts approved for Write off Closed.

TROR Reporting

Section B

Line (3)(G) Debt Returned from Cross-Servicing – for those debts not yet eligible for write off due to age

or past collections. The HIGLAS Accounts Receivable status code DR-RTN-CS (Debts Returned from

Cross-Servicing) is mapped to line (3)(G). The receivable balance detail extract can be used to validate

the detail of debts reported to this line.

Part II, Section B, Line (1)(G) – “Other – must footnote” - HIGLAS Accounts Receivable status codes

beginning with “REQ” (request) are mapped to this line. A footnote(s) will be required for all balances

on this line. The footnote(s) should include the dollar amount and number of debts for all debts

containing the “REQ” status codes (i.e. pending ERS request, pending RO WOC approval, etc.)

Section A, Line (6) (B) Written Off and Closed Out – for those debts approved for Write off Closed that

are not in CNC Status. For debts approved for write off closed already in CNC status:

Section D

Line (2) CNC Debts Closed Out During the Current FY

70.15.4.3 - Debts RTA Because Dispute Timer Expired (Rev. 11787;

Issued:01-19-23; Effective: 04-21-23; Implementation:04-21-23)

Debts to be re-referred to Treasury shall be reported as Referred to Treasury.

H751 Reporting

Section B

4(A) Referred for Cross Servicing OR

Section B

(4)(B)(1)- (11) As appropriate.

TROR Reporting

Section B

Line (3) (J) Debt Referred to Treasury or a Designated Debt Collection Center for Cross-Servicing

– for those debts resubmitted to Treasury. OR

Debts ineligible for referral shall be reported in the appropriate line as an exclusion to debt

referral.