23 Miss. Code. R. 202-1.15 - Cost Reports
A. Facilities must
submit a Uniform Cost Report to Medicaid following the close of their Medicare
Title XVIII approved year end. Any deviations to the reporting year, such as a
Medicare approved change in fiscal year end should be submitted to Division of
Medicaid in writing. In cases where there is a change in the fiscal year end,
the most recent cost report is used to perform the desk review. All other
filing requirements shall be the same as those for Title XVIII, unless
specifically outlined in the Hospital State Plan.
B. Cost reports must be submitted on or
before the last day of the fifth (5) month following the close of the reporting
period. Should the due date fall on a weekend, a State of Mississippi holiday,
or a federal holiday, the due date shall be the first (1) business day
following such weekend or holiday. Medicaid does not grant routine extensions
for cost reports. Extensions of time to file may be granted due to unusual
situations or to match a Medicare filing. Extraordinary circumstances are
considered on a case-by-case basis. Extensions may only be granted by the
Executive Director of the Division of Medicaid.
C. Cost reports and related information must
be uploaded electronically to the cost report data base as designated by the
Division of Medicaid. Cost reports uploaded after the due date will be assessed
a penalty in the amount of fifty dollars ($50.00) per day the cost report is
delinquent.
D. Hospitals that do
not file a cost report within six (6) calendar months after the close of its
reporting period are subject to cancellation of its Provider Agreement at the
discretion of Medicaid.
E. All cost
reports are required to detail their entire reporting year making appropriate
adjustments as required by the Hospital State Plan for determination of
allowable costs. The cost report must be prepared in accordance with the
methods of reimbursement and cost findings in accordance with Title XVIII
(Medicare) Principles of Reimbursement except where further interpreted by the
Provider Reimbursement Manual, Section 2414 or as modified by the State
Plan.
F. All cost reports must be
filed with DOM. When it is determined that a cost report has been submitted
that is not complete enough to perform a desk review, the provider is notified.
The provider must submit a complete cost report. When it is determined that
certain information is missing, providers are allowed a specified amount of
time to submit the requested information. For cost reports which are submitted
by the due date, ten (10) working days from the date of the provider's receipt
of the request for additional information are allowed for the provider to
submit the additional information. If requested additional information has not
been submitted by the specified date, an additional request for the information
is made. The provider is given five (5) working days from the date of the
provider's receipt of the second request for information. Information that is
requested that is not submitted following either the first or the second
request may not be submitted for reimbursement purposes. Providers are not be
allowed to submit the information at a later date, the cost report may not be
Amended in order to submit the additional information, and an appeal of the
disallowance of the costs associated with the requested information may not be
made. Adjustments may be made to the cost report by the Division of Medicaid to
disallow expenses for which required documentation, including cost findings, is
omitted.
G. For cost reports
submitted after the due date, five (5) working days from the date of the
provider's receipt of the request for additional information will be allowed
for the provider to submit the additional information. If there is no response
to the request, an additional five (5) working days will be allowed for
submission of the requested information. Hospitals that do not respond will not
be allowed to submit the information at a later date, the cost report may not
be Amended in order to submit the additional information, and an appeal of the
disallowance of the costs associated with the requested information may not be
made. Adjustments may be made to the cost report by the Division of Medicaid to
disallow expenses for which required documentation, including cost findings, is
omitted.
H. Cost reports that are
incomplete will be subject to the penalty provisions for delinquent cost
reports until the required additional information is submitted.
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