Medicare Financial Management Manual (Pub. 100-06), Ch. 2 § 190.1
Examination of Records - (Rev. 2, 08-30-02)
190.1 - Examination of Records - (Rev. 2, 08-30-02)
A1-1500, B1-4500
The Secretary and the Comptroller General of the United States shall have access to and
the right to examine those books, records, documents and other supporting data which
will permit adequate evaluation of the cost or pricing data submitted by the intermediary,
along with the computations and projections used therein. The purpose of the
examination shall be to verify that cost or pricing data submitted in conjunction with the
negotiation of the agreement, including changes thereto, and the preparation of any fiscal
report or settlement, are accurate, complete and current. The right to examination of
records shall continue as long as records are maintained.
It should be noted that the Secretary and Comptroller General's right of access to these
records does not interfere with the intermediary's or carrier's file maintenance program.
However, where records which have been retired to a record center are needed, they
should be retrieved.