Section 417.806 - Financial records, statistical data, and cost finding(a) The principles specified in § 417.568 apply to HCPPs, except those in paragraph (c) of that section.(b) The HCPP may use a method for reporting costs that is approved by CMS. CMS bases its approval on a finding that the method- (1) Results in an accurate and equitable allocation of allowable costs; and(2) Is justifiable from an administrative and cost efficiency standpoint.(c) An HCPP must permit the Department and the Comptroller General to audit or inspect any books and records of the HCPP and of any related organization that pertain to the determination of amounts payable for covered Part B services furnished its Medicare enrollees. For purposes of this requirement, the principles specified in § 417.486 apply to HCPPs.50 FR 1375, Jan. 10, 1985, as amended at 58 FR 38081, July 15, 1993