Nebraska Administrative Code › Topic - HEALTH AND HUMAN SERVICES SYSTEM › Title 471 - NEBRASKA MEDICAL ASSISTANCE PROGRAM SERVICES › Chapter 45 - RATES FOR NURSING FACILITY SERVICES › Section 471-45-009 - REPORTING REQUIREMENTS AND RECORD RETENTION

Current through June 17, 2024
Providers with greater than 1,000 Medicaid inpatient days for a full
	 Report Period must submit cost and statistical data on Form FA-66, Report of
	 Long Term Care Facilities for Reimbursement. Data must be compiled on the basis
	 of generally accepted accounting principles and the accrual method of
	 accounting for the report period. If conflicts occur between generally accepted
	 accounting principles and requirements of this regulation, the requirements of
	 this regulation will prevail. Financial and statistical records for the period
	 covered by the cost report must be accurate and sufficiently detailed to
	 substantiate the data reported. All records must be readily available upon
	 request by the Department for verification of the reported data. If records are
	 not accurate, sufficiently detailed, or readily available, the Department may
	 correct, reduce, or eliminate data. Providers are notified of changes. Each
	 facility must complete the required schedules and submit the original, signed
	 report to the Department within 90 days of the close of the reporting period,
	 when a change in ownership or management occurs, or when terminated from
	 participation in Medicaid. Under extenuating circumstances, an extension not to
	 exceed 45 days may be permitted. Requests for extensions must be made in
	 writing before the date the cost report is due. When a provider fails to file a
	 cost report as due, the Department will suspend payment. At the time the
	 suspension is imposed, the Department will send a letter informing the provider
	 that if a cost report is not filed, all payments made since the end of the cost
	 report period will be deemed overpayments. The provider must maintain levels of
	 care if the Department suspends payment. If the provider takes no action to
	 comply with the obligation, the Department may refer the case for legal action.
	 If a required cost report has not been filed, the sum of the following is due:
	 all prospective rate payments made during the rate period to which the cost
	 report applies; all prospective rate payments made subsequent to the accounting
	 rate period to which the cost report applies; and costs incurred by the
	 department in attempting to secure reports and payments. If the provider later
	 submits an acceptable cost report, the Department will undertake the necessary
	 audit activities. Providers will receive all funds due them reflected under the
	 properly submitted cost reports less any costs incurred by the Department as a
	 result of late filing. Providers must retain financial records, supporting
	 documents, statistical records, and all other pertinent records related to the
	 cost report for a minimum of five years after the end of the report period or
	 until an audit started within the five years is finalized, whichever is later.
	 Records relating to the acquisition and disposal of fixed assets must be
	 retained for a minimum of five years after the assets are no longer in use by
	 the provider. The Department will retain all cost reports for at least five
	 years after receipt from the provider. Facilities which provide any services
	 other than certified nursing facility services must report costs separately,
	 based on separate cost center records. As an alternative to separate cost
	 center records and for shared costs, the provider may use a reasonable
	 allocation basis documented with the appropriate statistics. All allocation
	 bases must be approved by the Department before the rep ort period. A Medicare
	 certified facility must not report costs for a level of care to the Department
	 which have been reported for a different level of care on a Medicare cost
	 report.
009.01
DISCLOSURE
  OF COST REPORTS.
Cost reports for all report periods ending
  October 30, 1990, or thereafter, are available for public inspection by making
  a written request to the Division. The request must include the name, including
  an individual to contact, address, and telephone number of the individual or
  organization making the request; the nursing facility name, location, and
  report period for the cost report requested; and directions for handling the
  request, review the reports at the Department's Lincoln State Office Building
  address; pick up copies at that office; or mail copies. The total fee, based on
  current Department policy, must be paid in advance. The nursing facility will
  receive a copy of a request to inspect its cost report.