Medicare Financial Management Manual (Pub. 100-06), Ch. 2 § 190.3
Records Maintained - (Rev. 2, 08-30-02)
190.3 - Records Maintained - (Rev. 2, 08-30-02)
A1-1504, B1-4504
The intermediary or carrier shall maintain books, records, documents and other evidence
pertaining to the costs and expenses of the agreement, as well as accounting procedures
and practices (hereinafter collectively called "records"). These records shall be
maintained to the extent and in such detail as will properly reflect all net costs, direct and
indirect, of labor, materials, equipment, supplies and services, and other costs and
expenses of whatever nature claimed to have been incurred, and for which reimbursement
is claimed under the provisions of the agreement.