Oklahoma Administrative Code › Title 317 - Oklahoma Health Care Authority › Chapter 30 - Medical Providers-Fee for Service › Subchapter 5 - Individual Providers and Specialties › Part 9 - LONG-TERM CARE FACILITIES › Section 317:30-5-132 - Cost reports

Current through Vol. 41, No. 20, July 1, 2024
Each Medicaid-participating long-term care facility is
					 required to submit an annual uniform cost report, designed by the Oklahoma
					 Health Care Authority (OHCA), for the state fiscal year just completed. The
					 state fiscal year is July 1 through June 30. The reports must be submitted to
					 the OHCA on or before October 31st following the end of the state fiscal year
					 just completed.
(1) The report must be
				  prepared on the basis of generally accepted accounting principles and the
				  accrual basis of accounting, except as otherwise specified in the cost report
				  instructions. The OHCA's cost report instructions are publicly available on the
				  OHCA's website (
www.okhca.org
), in the
				  Nursing Home Cost Report Instruction Manual: A Guide for Entering Annual
				  Nursing Home Cost Report Data via the OHCA Secure Site (hereinafter referred to
				  as "Cost Report Instruction Manual").
(2) The cost report must be filed using the
				  Secure Website, as set forth in the Cost Report Instruction Manual.
(3) When there is a change of operation or
				  ownership, the selling or closing ownership is required to file a cost report
				  for that portion of the fiscal year it was in operation. The successor
				  ownership is correspondingly required to file a cost report for that portion of
				  the fiscal year it was in operation. These "Partial Year Reports" must be filed
				  on paper or electronically by e-mail (not on the Secure Website system) to the
				  Finance Division of the OHCA on the forms and by the instructions found in the
				  Cost Report Instruction Manual.
(4) A long-term care facility may request an
				  extension of time to submit an annual cost report, not to exceed fifteen (15)
				  calendar days. Extensions of time shall be requested by a letter addressed to
				  the Finance Division or by email, as is set forth in the Cost Report
				  Instruction Manual. Any such request must be received by October 31, and must
				  explain the good faith reason for the extension. OHCA shall provide a written
				  notice of any denial of a request for an extension, which shall become
				  effective on the date it is sent to the long-term care facility. Decisions to
				  deny requests for extensions are solely within the discretion of the OHCA and
				  are not administratively appealable.
(5) All reports may be subject to on-site
				  audits. An on-site audit may result in cost adjustment(s), by which the OHCA,
				  or its designee, identifies and corrects for costs that were included in the
				  cost report. The OHCA or its designee shall provide written notice of any cost
				  adjustment(s) it makes to a cost report, to the long-term care facility
				  affected by the cost adjustment(s). Such notice shall contain, but is not
				  limited to, a written list of the audit findings with a summary explanation of
				  why any cost is deemed non-allowable.
(6) In accordance with 63 Oklahoma Statute
				  § 1-1925.2, a long-term care facility may contest any cost adjustment(s)
				  it disagrees with by requesting reconsideration of the cost adjustment(s),
				  and/or by requesting an administrative appeal of the cost adjustment(s),
				  pursuant to Oklahoma Administrative Code (OAC)
				  317:30-5-132.1
				  and OAC
				  317:2-1-17,
				  respectively.
Added at 12 Ok Reg 751, eff 1-5-95 through 7-14-95
						(emergency) ; Added at 12 Ok Reg 3131, eff 7-27-95 ; Amended at 14 Ok Reg 265,
						eff 9-17-96 (emergency) ; Amended at 14 Ok Reg 1780, eff 5-27-97 ; Amended at
						15 Ok Reg 4204, eff 7-20-98 (emergency) ; Amended at 16 Ok Reg 1429, eff
						5-27-99 ; Amended at 17 Ok Reg 3509, eff 9-1-00 (emergency) ; Amended at 18 Ok
						Reg 497, eff 1-1-01 (emergency) ; Amended at 18 Ok Reg 1130, eff 5-11-01 ;
						Amended at 25 Ok Reg 2668, eff 7-25-08 ; Amended at 30 Ok Reg 1195, eff
						7-1-13