957 CMR 7.04 - Filing Deadlines
(1)
General. Except as provided below, Providers must file
required Cost Reports for the calendar year by 5:00 P.M. of April
1st of the following calendar year. If April
1st falls on a weekend or holiday, the reports are
due by 5:00 P.M. of the following business day.
(a)
Hospital-based Nursing
Facilities. Hospital-based Nursing Facilities must file Cost
Reports no later than 90 days after the close of the hospital's fiscal
year.
(b)
Appointment
of a Resident Protector Receiver. If a receiver is appointed
pursuant to M.G.L. c. 111, ยง 72N, the Provider must file Cost Reports for
the current reporting period or portion thereof, within 60 of the receiver's
appointment.
(2)
Extension of Filing Date. The Center may grant a
request for an extension of the filing due date for a maximum of 30 calendar
days. In order to receive an extension, the Provider must:
(a) submit the request itself, and not by
agent or other representative;
(b)
demonstrate exceptional circumstances that prevent the Provider from meeting
the deadline; and
(c) file the
request with the Center no later than 30 calendar days before the due
date.
(3)
Administrative Bulletin. The Center may modify the
filing deadlines by issuing an Administrative Bulletin 30 days prior to any
proposed change.
Notes
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