Medicare Financial Management Manual (Pub. 100-06), Ch. 1 § 490.3
Desk Review - (Rev. 1, 08-30-02)
490.3 - Desk Review - (Rev. 1, 08-30-02)
A1-1603.3
The desk review capability of the intermediary will be used for the principal, intensive
review of the cost reports submitted by the providers. The purpose of the review will be
to determine (l) acceptability of the cost report, (2) need for a field audit, and (3) if an
audit is to be performed, the depth of the audit.