Mississippi Administrative Code › Title 23 - Division of Medicaid › Part 202 - Hospital Services › Chapter 1 - Inpatient Services › Rule 23-202-1.15 - Cost Reports

Current through June 25, 2024
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.
Social
				  Security Act § 1886(f)(1)(A), § 1886(b), § 1815(a), §
				  1833(e);
				  42 CFR §§
											412.52;
				  413.20,
				  413.24,
				  413.40;
				  Miss. Code Ann. §§
										43-13-117,
				  43-13-121.