Medicare Financial Management Manual (Pub. 100-06), Ch. 3 § 140.4.4
Tracking Debts/CMS Communications
140.4.4 - Tracking Debts/CMS Communications
(Rev. 13825; Issued: 06-11-26; Effective: 07-13-26; Implementation: 07-13-26)
Financial Reporting. While the CMS Office is responsible for managing the bankruptcy case, all
bankruptcy debt will remain at the Contractor for financial reporting purposes on the TROR. The CMS
staff must work with Contractor staff to ensure proper reporting on the TROR throughout the
bankruptcy.