Section 480.142 - Disclosure of sanction reports(a) The QIO must disclose sanction reports directly to the Office of the Inspector General and, if requested, to CMS.(b) The QIO must upon request, and may without a request, disclose sanction reports to State and Federal agencies responsible for the identification, investigation or prosecution of cases of fraud or abuse in accordance with § 480.137 .(c) CMS will disclose sanction determinations in accordance with part 474 of this chapter.50 FR 15359, Apr. 17, 1985. Redesignated at 64 FR 66279, Nov. 24, 1999, as amended at 69 FR 49267, Aug. 11, 2004