Links to all Chapters and Crosswalks.
The Internet-only Manuals (IOMs) are a replica of the Agency’s official record copy. They are CMS’ program issuances, day-to-day operating instructions, policies, and procedures that are based on statutes, regulations, guidelines, models, and directives. The CMS program components, providers, contractors, Medicare Advantage organizations and state survey agencies use the IOMs to administer CMS programs.
Use the links below for direct access to these PDF files:
Chapter 1 – Budget Preparation – Intermediaries and Carriers [PDF, 486 KB]
Chapter 2 – Budget Execution [PDF, 131 KB]
Chapter 3 – Overpayments [PDF, 587 KB]
Chapter 4 – Debt Collection [PDF, 1 MB]
Chapter 5 – Financial Reporting [PDF, 5 MB]
Chapter 6 – Part A and Part B Medicare Administrative Contractors (A/B MACs) Reports [PDF, 2MB]
Chapter 7 – Internal Control Requirements [PDF, 469 KB]
Chapter 8 – Contractor Procedures for Provider Audits [PDF, 766 KB]
Chapter 9 – Provider Statistical & Reimbursement Report [PDF, 243 KB]
Chapter 12 – Instructions for Medicare Credit Balance Report Activities [PDF, 188 KB]