SPECIAL BULLETIN COVID-19 #24: NC Medicaid Cost Report Filing Extensions Due to COVID-19

Friday, March 27, 2020

This bulletin has been updated by SPECIAL BULLETIN COVID-19 #109: NC Medicaid Cost Report Filing Extensions Due to COVID-19 on Wednesday, March 9, 2020.

  • The Fiscal Year End (FYE) Dec. 31, 2019 has a revised due date of Aug. 31, 2020.
  • Extended due dates have been added for FYE Jan. 31, 2020 and FYE Feb. 29, 2020.

Select provider types enrolled in the North Carolina Medicaid Program are required to file annual Medicaid cost reports utilizing cost reporting schedules which are based on approved Medicare cost reporting platforms. These include:

  • Hospitals (CMS 2552-10),
  • Skilled Nursing Facilities (CMS 2540-10),
  • Federally Qualified Health Centers (CMS 224-14), and
  • Rural Health Clinics (CMS 222-17).

Pursuant to 42 CFR § 413.24(f)(2)(ii), Centers for Medicare and Medicaid Services (CMS) is authorizing flexibility to Medicare Administrative Contractors (MACs) to delay specific cost report filing deadlines due to the COVID-19 outbreak.  In alignment with CMS’s flexibility with the MACs, NC Medicaid is authorizing an extension to file cost reports for the above provider types with the following Fiscal Year End (FYE) dates as follows:

  • FYE Oct.31, 2019, due by March 31, 2020, is extended to June 30, 2020
  • FYE Nov. 30, 2019, due by April 30, 2020, is extended to June 30, 2020
  • FYE Dec. 31, 2019, due by May 31, 2020, is extended to July 31, 2020

This is a blanket extension for these providers; individual requests for extension are not required. 

For more information on cost reports, visit: https://medicaid.ncdhhs.gov/providers/cost-reports

Author: 
GDIT, (800) 688-6696