US · guidance
CMS Pub. 100-06, ch. 8, § 70.4
Audit Adjustment Report
The audit adjustment report is a complete listing, in a logical order of presentation, of
audit adjustments arising from the contractor’s examination of the cost report. It contains
the description of each audit adjustment in sufficient detail to explain the provider’s
noncompliance, the adjustment amount, and the Medicare cost report reference where the
adjustment is to be applied to the revised cost report.
Ensure that the audit adjustment report is prepared in the format of the sample report
shown in Exhibit VI in §170 of this chapter.
Where no adjustments were made to the cost report as originally submitted by the
provider, you may include the adjustment forms marked "not applicable" or reflecting "0"
amounts. However, these forms may be omitted if the notes to the cost report indicate
that no adjustments were made.
History
(Rev. 27, 12-19-03)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
9bc2e387c397cbb6af0f33cd709700d889896d898382cb808439a1d2b41cd0b5
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