Access to Records and Facilities; Retention of Contract Records; Confidentiality (Revised: July 1, 2008)

Section 1

Introduction
1.0  Fundamental Principles
1.1  Introduction to the Manual
1.2  Reimbursement Objectives
1.3  How the Manual is Organized

Section 2

Management Systems
2.1  Introduction
2.2  Internal Control
2/3  Procurement Standards
2.4  Audit 

Section 3

Types of Contracts
3.1  Introduction
3.2  Non-Cost Related Contracts
3.3  Cost-Related Contracts
3.4  Table - Summary of Contract Types

Section 4

Principles for Determining Costs
4.1  Introduction
4.2  Basic Considerations
4.3  Cost Objectives
4.4  Table - Indirect Cost Distribution Bases
4.5  Selected Items of Cost
4.6  Allowable Items of Cost
4.7  Unallowable Items of Cost
4.8  Cost Accounting Standards - Consistency

Section 5

Standard Contract Fiscal Annexes
5.1  Introduction
5.2  Non-Cost-Related Contracts - Annex B-2
5.3  Cost-Related Contracts - Annex B and
       Annex B-2

Section 6

Expenditure Reporting
6.1  Introduction
6.2  Interim Expenditure Reports
6.3  Fiscal Year-End Report
6.4  Final Expenditure Report
6.5  Table - Illustration of Reporting Frequency
6.6  Instructions for Completing the Contract
       Expenditure Reports

Section 7

Medical Rate Review Process for Residential Treatment Centers Participating in the Medicaid Program
7.1  Introduction
7.2  Guidelines

Glossary