US · guidance
CMS Pub. 100-16, ch. mc86c18a, § 90
Accounting Standards
The HCPP's records must be capable of verification by qualified auditors and properly
reflect all direct and indirect costs claimed by the HCPP under the agreement. This
means that the HCPP's cost data must be based on an approved method of cost finding
and on the accrual basis of accounting. However, if an HCPP is owned and operated by a
Federal, state, or local government agency and operates on a cash basis of accounting,
CMS accepts cost data on this basis, subject to appropriate treatment of capital
expenditures.
History
(Rev. 30, 09-05-03)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
b3cc2353441b7c4bd469e3b907afc893eba1447988cc68c8d49b049442fad11c
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