Medicare Financial Management Manual (Pub. 100-06), Ch. 1 § 490.4
Field Audit - (Rev. 1, 08-30-02)
490.4 - Field Audit - (Rev. 1, 08-30-02)
A1-1603.4
The participants shall evaluate the existing field audit capability of intermediary in-house
staff, State audit staff, or a subcontracted audit firm, in regard to their past experience
with the audit capabilities to be used. Every effort should be made to utilize qualified
field audit capability available from the State agencies. CMS expects intermediaries to
avoid the more costly audit firm subcontracts wherever possible.