Audits of Home Offices

120 – Audits of Home Offices (Rev. 60, Issued: 11-26-04, Effective: 10-01-04, Implementation: 01-24-05) Where a provider is related within the meaning of 42 CFR 413.17 to a chain organization and services are furnished to the provider by the home office or other organizational entity of the chain, the reasonable costs of the services furnished are includable in the provider's costs for reimbursement. The reasonable costs of home office services are determined under guidelines in the PRM, Part I, §§2150ff. and other sections relating to specific costs.