Medicare Financial Management Manual (Pub. 100-06), Ch. 1 § 490.5
Final Settlement - (Rev. 1, 08-30-02)
490.5 - Final Settlement - (Rev. 1, 08-30-02)
A1-1603.5
All participants in the common audit program are to receive copies of the audit findings
or cost settlement data where no audit is performed. The audit workpapers are also to be
available if needed to proceed with settlement. The final settlement may or may not be
undertaken jointly as agreed upon by the parties. Where independent settlements are to be
made, there should be coordination among the participants to review the findings, insure
consistent treatment, and discuss the effects of proposed settlements on each program.