Financial Records, Statistical Data, and Cost Finding

90 - Financial Records, Statistical Data, and Cost Finding (Rev. 4, 10-01-01) The cost-based HMO/CMP must maintain sufficient and adequate financial and statistical records for CMS to make proper determinations of the costs incurred by the HMO/CMP in furnishing services, either directly or through arrangements, to its Medicare enrollees. The records must be retained for a period of at least 3 years following the issuance of a Notice of Program Reimbursement (NPR).