Medicare Financial Management Manual (Pub. 100-06), Ch. 8 § 60.1
Audit Confirmation Letter (a.k.a. Engagement Letter)
60.1 – Audit Confirmation Letter (a.k.a. Engagement Letter)
(Rev. 107, Issued: 09-22-06; Effective: 10-01-06; Implementation: 10-02-06)
The contractor must send the provider an audit confirmation letter for all in-house or field
audits. This document will advise the provider of the items that are required prior to
starting the audit as well as identifying the major areas the contractor intends to review
during its audit.