US · guidance
CMS Pub. 100-16, ch. mc86c17a, § 30.5
Non-Allowable Interest Cost
Interest accrued on overpayments and interest on funds borrowed specifically to repay
overpayments are not considered allowable costs to the HMO/CMP, up to the amount of
the overpayment, unless the HMO/CMP had made a prior commitment to borrow funds
for other purposes (e.g., capital improvements). However, when an overpayment
determination is ultimately reversed in favor of the HMO/CMP, interest paid on funds
borrowed to repay the overpayment and interest paid on funds borrowed to pay required
interest on the overpayment will be considered an allowable cost.
History
(Rev. 4, 10-01-01)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
c18e17c8a43d56cb452e49f24d7b589da62a40e6f820b7846b10d2409bbdc54f
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