Update to the Internet Only Manual (IOM) Publication (Pub.) 100-06 Chapter 8, Contractor Procedures for Provider Audits
The purpose of this Change Request (CR) is to update Chapter 8, Contractor Procedures for Provider Audits to remove or replace obsolete language based on current policy and procedure. This update also includes revised contractor requirements in the following sections:
• 90 – Final Settlement of the Cost Report
• 100 – Cost Report Reopenings
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: July 30, 2026
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