Alabama Administrative Code › Title 560 - ALABAMA MEDICAID AGENCY › Chapter 560-X-22 - NURSING FACILITY REIMBURSEMENT › Section 560-X-22-.23 - Cost Reports

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
			 Extensions. Each provider is required to file a complete uniform cost report
			 for each fiscal year ending June 30th. The complete uniform cost report must
			 actually be received by Medicaid on or before September 15. Should September 15
			 fall on a state holiday or weekend, the complete uniform cost report will be
			 due the next following working day. Cost reports shall be prepared with due
			 diligence and care to prevent the necessity for later submittals of corrected
			 or supplemental information by the nursing facility. Extensions may be granted
			 only upon written approval by Medicaid for good cause shown. An extension
			 request must be in writing, contain the reasons for the extension, and must be
			 made prior to the cost report due date. Only one extension per cost reporting
			 year will be granted by the Agency.
Extensions in excess of thirty
			 (30) days will not be granted. For cost reports due September 15, 1991 and
			 1992, extensions of only fifteen (15) days will be authorized, but only in
			 cases of extreme hardship
.
(2) Penalties. If a complete uniform cost
			 report is not filed by the due date, or an extension is not requested or
			 granted, the provider shall be charged a penalty of one hundred dollars per day
			 for each calendar day after the due date; this penalty will not be a
			 reimbursable Medicaid cost. The Commissioner of Medicaid may waive such penalty
			 for good cause shown. Such showing must be made in writing to the commissioner
			 with supporting documentation. Once a cost report is late, Medicaid shall
			 suspend payments to the provider until the cost report is received. A cost
			 report that is over ninety (90) days late may result in suspension of the
			 provider from the Medicaid program. Further, the entire amount paid to the
			 provider during the fiscal period with respect to which the report has not been
			 filed will be deemed an overpayment. The provider will have thirty (30) days to
			 either refund the overpayment or file the delinquent cost report after which
			 time Medicaid may institute a suit or other action to collect this overpayment
			 amount or the delinquent cost report.
(3) Each uniform cost report will be signed
			 by the provider, and if the cost report is prepared by anyone other than the
			 provider or a full-time employee of the provider, such person shall execute the
			 report as the cost report preparer. The signatures of
both
the provider and cost report preparer, if any,
must
be preceded by the following certification: I
			 HEREBY CERTIFY that I have read the above statement and that I have examined
			 the accompanying cost report and supporting schedules prepared on behalf of
			 ____________________________________________________
[Provider name(s) and number(s)]
for the cost report period beginning and ending
				______________, and that to the best of my knowledge and belief, it is a true,
				correct, and report prepared from the books and records of the provider(s) in
				accordance with applicable Medicaid reimbursement principles, except as
				noted.
Signed _______________________________________
Officer or Administrator of Provider(s)
_____________________
Cost Report Preparer
By: ___________________ ______________________
Title
___________________
Date
(4)
			 Any cost report received by Medicaid without the required original signatures
			 and/or without the required certification(s) will be deemed
incomplete
and returned to the provider.
(5) Cost reports should be prepared with due
			 diligence and care to prevent the necessity for later submittals of corrected
			 or supplemental information by providers. Cost reports will be deemed immutable
			 with respect to the reimbursement for which the provider is entitled for the
			 next succeeding fiscal year, one year from the date of its receipt by Medicaid,
			 or its due date, whichever is later. Providers will have this one year period
			 within which to resubmit their cost reports for the purpose of correcting any
			 material errors or omissions of fact. This one year limitation does not apply
			 to adjustments in cost reports that are initiated by Medicaid. Medicaid retains
			 the right to make adjustments in cost reports at any time a material error or
			 omission of fact is discovered.
(6)
			 Providers who terminate their participation in the Medicaid program, by
			 whatever means, must provide a written notice to the Agency thirty (30) days in
			 advance of such action. Failure to provide this written notice shall result in
			 a one hundred dollar ($100) per day penalty being assessed for each day short
			 of the 30-day advance notice period (up to a maximum of $3,000). Terminating
			 providers must file a final cost report within seventy-five (75) days of
			 terminating their participation in the program. Final payment will not be made
			 by the Medicaid Agency until this report is received. Failure to file this
			 final cost report will result in Medicaid deeming all payments covered by the
			 cost report period as overpayments until the report is received. Additionally,
			 a penalty of one hundred dollars ($100) will be assessed for each calendar day
			 that the cost report is late.
Author:
Susan Mims
Statutory Authority:
State Plan; Title XIX,
				  Social Security Act; 42
				  C.F.R. §§
											447.200 - .272,
et seq
.