Tenn. Comp. R. & Regs. 1200-13-06-.07 - SUBMISSION OF COST REPORTS BY PROVIDERS

Medicaid program providers of Level I nursing facility services will be required to submit to the Comptroller of the Treasury a pro-forma (budgeted) cost report upon beginning participation as a new provider. New providers shall file a first actual cost report within six (6) or nine (9) months of commencing operations, depending on proximity of starting date to fiscal year end. Leases and changes of ownership are not considered new providers for this purpose and thus no budgeted cost reports are filed for leases or changes in ownership. Thereafter, cost reports shall be filed at their fiscal year end and submitted on forms described in rule 1200-13-6-.08. The report shall be due within three (3) months after the end of the designated fiscal period. An extension may be requested for due cause. Such cost reports must be completed in accordance with Medicare reimbursement principles except where these rules may specify otherwise. In the event that the provider does not file the required cost report by the due date, the provider shall be subject to a penalty of ten dollars ($10.00) per day in accordance with state law. In the event that a provider discovers a significant omission of costs, it may file an amended cost report at any time prior to the due date of its next annual cost report. After that time, the cost report cannot be amended for cost omissions. Amended cost reports shall be subject to the same requirements as other cost reports, and will be the only accepted means to claim omitted costs. Rate increases resulting from submission of omitted costs will not be retroactive.


Tenn. Comp. R. & Regs. 1200-13-06-.07
Original rule filed January 12, 1988; effective February 26, 1988. Amendment filed December 1, 1988; effective January 15, 1989. Amendment filed July 5, 1990; effective August 19, 1990. Amendment filed August 17, 1995; effective October 31, 1995. Amendment filed July 25, 2002; effective October 8, 2002.

Authority: T.C.A. ยงยง 4-5-202, 12-4-301, 71-5-105, 71-5-109, and Executive Order No. 23.

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