Opinion ID: 487477
Heading Depth: 2
Heading Rank: 1

Heading: Alleged Conflict Within 42 U.S.C. Sec. 1395oo(d)

Text: 19 The D.C. Circuit held that a literal reading of subsection (d), by which the Board has power to review matters not raised before the intermediary, ignores and would make meaningless another part of subsection (d), which limits the Board's power of review to matters covered by [a] cost report. Athens II, 743 F.2d at 6. But it is no contradiction to say that a certain cost, though not explicitly raised before an intermediary, was covered by a cost report. The phrase covered by a cost report should be read broadly, in light of similar broad language elsewhere in the statute and regulations. See 42 U.S.C. Sec. 1395oo (a) (provider may obtain a hearing with respect to a cost report if he is dissatisfied with the intermediary's proposed reimbursement for the period covered by such report); cf. 42 C.F.R. Sec. 405.453(f) (1983) (cost reports generally cover a consecutive 12-month period of the provider's operations). 20 We believe that a cost is covered by a cost report if it was incurred within the period which is the subject of the report and is reflected in that report, even if it is not expressly claimed. 3 There is no conflict within subsection (d). 21