Medicare Managed Care Manual (Pub. 100-16), Ch. 18a § 80
Financial Records, Statistical Data, and Cost Finding
80 - Financial Records, Statistical Data, and Cost Finding
(Rev. 30, 09-05-03)
The cost-based HCPP must maintain sufficient and adequate financial and statistical
records for CMS to make proper determinations of the costs incurred by the HCPP 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).