Policies for Implementation of a Common Provider Audit

490.1 - Policies for Implementation of a Common Provider Audit Program for Titles V, XVIII and XIX of the Social Security Act - (Rev. 1, 08-30-02) A1-1603.1 Agreement has been reached between the Health Services and Mental Health Administration, PHS (title V), the Medical Services Administration, SRS (title XIX), and the Centers for Medicare & Medicaid Services, on basic policy governing the common audit program. This common audit policy has four basic elements: (a) cost sharing, (b) desk review, (c) field audit, and (d) final settlement.