Medicare Cost Report and All Related Documents

70.5 – Medicare Cost Report and All Related Documents (Rev. 60, Issued: 11-26-04, Effective: 10-01-04, Implementation: 01-24-05) Maintain the following documents (as applicable) related to the Medicare cost report and Medicare audit report(s) in your files. Also, send all the relevant documents detailed below to the provider at the time you settle (see §90 of this chapter) the cost report. • Transmittal letter to the provider; • Letter of overpayment collection or check disbursement; • Notice of Amount of Program Reimbursement (NPR) – (see PRM-1, §2906 for a sample format); y Auditor's report(s) for the audit and, if applicable, for internal control structure or a form of report where the cost report was settled without audit; y Listing of areas selected for audit; y Listing of the applicable internal control policy and procedure categories, as they affect Medicare payment; y Listing of reportable conditions and material weaknesses (only if reportable conditions or material weaknesses were found); y Management letter, if applicable; y Cost report adjustment report; and y Audited or settled without audit Medicare cost report.