Medicare Program Integrity Manual (Pub. 100-08), Ch. 3 § 3.6.5
Provider Financial Rebuttal of Findings
3.6.5 - Provider Financial Rebuttal of Findings
(Rev. 10365; Issued: 10-02-20; Effective: 08-27-20; Implementation: 08-27-20)
This section applies to the MACs. It does not apply to Recovery Auditors, CERT, and
UPICs.
A. General
Providers or suppliers have the right to submit a financial rebuttal statement in
accordance with 42 CFR 405.370-375 following receipt of the review results letter and
prior to recoupment of the overpayment. The rebuttal statement and any accompanying
evidence must be submitted within 15 calendar days from the date of the results letter
unless the MAC staff find cause to extend or shorten the time frame.
B. Review of Financial Rebuttal Statement(s)
Within 15 calendar days of receipt of a financial rebuttal, MAC staff shall consider the
statement and any evidence submitted to reach a determination regarding whether the
facts justify the recoupment. However, the MAC shall not delay recovery of any
overpayment beyond the date indicated in the review results letter in order to review and
respond to the rebuttal statement even if the principal of the debt is modified after
reviewing the rebuttal statement (See 42 CFR 405.375(a)). The MAC shall provide a
copy of the rebuttal request and a copy of the MAC’s response on the rebuttal outcome to
the UPICs.
C. Cost Report Issues
Because of the cost report relationship to the overpayment, it is important to note that the
projected overpayment recovered from a provider as a result of a postpayment review
using statistical sampling for overpayment estimation is based on the interim payment
rate in effect at the time of the review.