Code of Maine Rules › 10 - DEPARTMENT OF HEALTH AND HUMAN SERVICES › 144 - DEPARTMENT OF HEALTH AND HUMAN SERVICES - GENERAL › Chapter 101 - MAINECARE BENEFITS MANUAL (FORMERLY MAINE MEDICAL ASSISTANCE MANUAL) › Chapter III - Allowances for Services › Section 144-101-III-97 - Private Non-Medical Institution Services › Subsection 144-101-III-97-3300 - UNIFORM COST REPORTS

Current through 2024-29, July 17, 2024
3300.1 The
					 Department requires all PNMIs to submit cost reports. Cost reports, as
					 prescribed herein, must be mailed to the State of Maine, Department of Health
					 and Human Services, Division of Audit, and to the Division of Financial
					 Services, Office of MaineCare Services, 11 State House Station, Augusta, ME,
					 04333-0011. Those out-of-state providers who are using another state's Medicaid
					 rate or have two or fewer MaineCare residents must obtain prior authorization
					 from the OMS Division of Financial Services, # 11 State House Station, Augusta,
					 Maine 04333-0011 to be exempted from filing a cost report. The facility's
					 financial statements will be the basis for completing the cost report. The cost
					 reports must be based on the fiscal year of the facility. If the provider
					 determines from its as filed cost report that it owes money to the Department,
					 a check equal to 100% of the amount owed to the Department must accompany the
					 cost report. If the Department does not receive a check with the cost report,
					 the Department may elect to offset, pursuant to State and federal law, the
					 current payments to the facility until the entire amount is collected from the
					 provider.
3300.2 Forms/Electronic
					 Media. The Department will supply annual cost report forms/electronic media for
					 use by PNMIs in the State of Maine.
3300.3 Each PNMI in Maine must submit a
					 completed annual cost report within five months of the end of each fiscal year
					 on forms/media prescribed by the Division of Audit. If available, the PNMI will
					 submit a copy of the cost report on a computer disk or electronically.
The inclusive dates of the reporting year are the
						12-month period of each provider's fiscal year, unless advance authorization to
						submit a report for a lesser period has been granted by the Director of the
						Division of Audit. Failure to submit an acceptable cost report in the time
						prescribed above may result in the Department imposing the deficiency per diem
						rate described in Section
						7000.
3300.4 Certification by
					 operator. Each provider must examine the cost report and supporting schedules
					 prepared for submission to the Department and must certify that the report is a
					 true, correct, and complete statement prepared from the books and records of
					 the provider. The owner or administrator of the PNMI must certify the cost
					 report. If someone other than the owner or administrator prepares the return,
					 the preparer must also sign the report.
3300.5 The provider must submit the Cost
					 Report with required supporting documentation to the Division of Audit.
					 Supporting documentation requirements are defined by the Division of Audit.
					 Supporting documentation includes, at a minimum, financial statements and
					 reconciliation of the financial statements to the cost report. All cost reports
					 must bear original signatures.
Providers must also submit a copy of the cost report
						without supporting documentation to the Division of Financial Services at the
						Office of MaineCare Services.
3300.6 Cents are omitted in the preparation
					 of all schedules except when inclusion is required to properly reflect per diem
					 costs or rates.
3300.7 The Division
					 of Audit may reject any cost report filing that does not comply with these
					 regulations. In such case, the report will be deemed not filed, until refiled
					 and in compliance. A rejected cost report will subject the provider to the
					 deficiency per diem as stated in Section
					 7000.
3300.8 Extension for filing of the cost
					 report with the required supporting documentation beyond the prescribed
					 deadline will only be granted under the regulations stated in the
Medicare Provider Reimbursement Manual
(HIM-15).
3300.9 When a provider fails to file an
					 acceptable cost report by the required date, the Department will send the
					 provider a notice by certified mail, return receipt requested, advising the
					 provider that all payments will be suspended until an acceptable cost report is
					 filed. Reimbursement will then be reinstated at the full rate from that time
					 forward, but reimbursement for the suspension period will be at the deficiency
					 rate as stated in Section
					 7000.