CMS Pub. 100-06, ch. 8, § 150.2

A. Books, Documents, and Records

All writings, recordings, transcriptions, and tapes of any description necessary to verify

the nature and extent of the costs of services provided by a subcontractor. (NOTE: For

the sake of brevity, the term "books, documents, and records" is hereinafter shortened to

"books.")

B. Common Ownership

An individual(s) who possesses significant ownership or equity in the subcontractor and

the entity providing the services under the contract.

C. Control

An individual or organization having the power, directly or indirectly, to significantly

influence or direct the action or policies of an organization or institution.

D. Provider

A hospital, skilled nursing facility, home health agency, independent renal dialysis

facility, hospice, comprehensive outpatient rehabilitation facility, community mental

health center, independent rural health clinic, or a distinct unit of any of these providers.

E. Subcontractor

Any entity, including an individual(s), that contracts with a provider to supply a service,

either to the provider or directly to a beneficiary, for which Medicare reimburses the

provider the cost of the service. This includes organizations related to the subcontractor

that have a contract with the subcontractor for which the cost or value is $10,000 or more

in a 12-month period.

F. Related to the Subcontractor

A subcontractor that is, to a significant extent, associated or affiliated with, owns (or is

owned by), or has control of (or is controlled by), the organization furnishing the

services, facilities, or supplies. If a provider contracts for services with a subcontractor,

and the subcontractor thereafter contracts with a related organization (which will actually

furnish the services), both contracts must contain the access clause if one of the monetary

criteria, described in §150.4, is met.

G. Contract for Services

A contract through which a provider obtains the performance of an act(s), as

distinguished from supplies or equipment. It includes any contract for both goods and

services to the extent the value or cost of the service component is $10,000 or more

within a 12-month period.