CMS Pub. 100-06, ch. 8, § 60.12

Each provider is entitled to an exit conference. Make the provider aware that if it wishes

to waive a formal exit conference, it must notify you of this decision in writing (e-mail

note will suffice) at any time before the scheduled date of the exit conference. (See

Exhibit II in §170 of this chapter.)

Persons participating in the exit conference should be those parties authorized to make

final decisions with respect to the audit. In addition, CMS encourages third party

preparers of the cost report to participate.

At the start of the exit conference, give the provider all the audit adjustments (including

those made due to “lack of documentation) that were finalized in a manner described in

§60.11 of this chapter. Also, give the provider copies of requested working papers if they

were not previously given to the provider. Since the provider had an opportunity to

comment on all the audit adjustments during the pre-exit conference and during the

finalization period, there should be no need to change them during the exit conference.

If additional documentation is submitted during the exit conference, do not refuse it.

Rather, inform the provider that you do not need to consider this documentation in the

initial NPR since the documentation was not submitted within the established timeframes

(see §§ 60.10 and 60.11 of this chapter). If a reopening is later granted (see §100ff) or a

timely appeal is made, the late documentation may be considered at that time.

Also, explain during the exit conference that the provider may still appeal “any lack of

documentation” or other issues to the Provider Reimbursement Review Board (PRRB).

The exit conference can be performed telephonically. However, include a written record

of the issues discussed (either telephonically or onsite), including the explanation

pertaining to the “lack of documentation adjustments” in your working papers.