Ohio Administrative Code › Title 5160 - Ohio Department of Medicaid › Chapter 5160-3 - Long-Term Care Facilities; Nursing Facilities; Intermediate Care Facilities for the Individuals with Intellectual Disabilities › Section 5160-3-20 - Nursing facilities (NFs) : medicaid cost report filing, disclosure requirements, and records retention

Current through all regulations passed and filed through July 1, 2024
In addition to the provisions contained
				in sections 5165.10 to
				5165.109 of the Revised Code,
				the following provisions apply.
(A)
								For reporting
			 purposes NFs shall use the chart of accounts for NFs as set forth in rule
			 5160-3-42
			 of the Administrative Code, or relate its chart of accounts directly to the
			 cost report.
(B)
								Unless an extension is granted by the Ohio department
			 of medicaid (ODM), NF cost reports should be filed electronically within ninety
			 days after the end of the reporting period via the medicaid information
			 technology system (MITS) web portal or other electronic means designated by
			 ODM.
(1)
									For
			 good cause shown, cost reports may be submitted within fourteen days after the
			 original due date if written approval is received from ODM prior to the
			 original due date of the cost report. Requests for extensions should be in
			 writing and explain the circumstances resulting in the need for an
			 extension.
(2)
									In the case of a NF that has a change of operator
			 during a calendar year, the cost report by the new provider should cover the
			 portion of the calendar year following the change of operator encompassed by
			 the first day of participation up to and including December
			 thirty-first.
(3)
									In the case of a NF that begins participation after
			 January first and ceases participation before December thirty-first of the same
			 calendar year, the reporting period should be the first day of participation to
			 the last day of participation.
(4)
									Unless waived by
			 ODM, the reporting period ends as follows:
(a)
										On the last day
			 of the calendar year for a facility's year end cost report; or
(b)
										On the last day
			 of medicaid participation or when the facility closes in accordance with
			 paragraph (A)(1) of rule
			 5160-3-02
			 of the Administrative Code; or
(c)
										On the last day
			 before a change of operator for an exiting provider.
(5)
									If a cost report
			 is not received by the original due date, or by an approved extension due date
			 if applicable, the provider may be assessed a late file penalty for each day a
			 complete and adequate cost report is not received. The late file penalty may be
			 assessed even if ODM has provided written notice of termination to a
			 facility.
(a)
										The late file penalty is determined using the prorated
			 medicaid days paid in the late file period multiplied by the penalty. The
			 penalty is two dollars per patient day.
(b)
										The late file
			 penalty period begins on the day after the original due date or on the day
			 after the extension due date, whichever is applicable, and continues until the
			 complete and adequate cost report is received by ODM or the facility is
			 terminated from the medicaid program.
(c)
										The late file
			 penalty is a reduction to the medicaid payment. No penalty is imposed during a
			 fourteen-day extension granted by ODM.