Cost Reports and Assessments

Status Reporting for Reimbursement Related to COVID-19
 

NC Medicaid Cost Report Filing Extensions Due to COVID-19

Select provider types enrolled in the NC Medicaid Program are required to file annual Medicaid cost reports utilizing cost reporting schedules which are based on approved Medicare cost reporting platforms including the following:

  • Hospitals (CMS 2552-10)
  • Skilled Nursing Facilities (CMS 2540-10)
  • Federally Qualified Health Centers (CMS 224-14)
  • 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 pandemic. In alignment with CMS’ flexibility with the MACs, NC Medicaid is authorizing an extension to file cost report for the above provider types with the following Fiscal Year End (FYE) dates:

From Centers for Medicare & Medicaid Services (CMS) FAQs 01/05/21

Period Ending

Initial Due Date

Extended Due Date

Revised Due Date

10/31/2019

03/31/2020

06/30/2020

11/30/2019

04/30/2020

06/30/2020

12/31/2019

05/31/2020

07/31/2020

08/31/2020

01/31/2020

06/30/2020

08/31/2020

02/29/2020

07/31/2020

09/30/2020

For any cost reporting period not previously identified and ending on a date in the period of March 1, 2020 through Dec. 31, 2020, providers are granted an additional 60 days from the initial due date to file their cost reports.

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

Ambulance (EMS)

Hospital

Intermediate Care Facility-Individuals with Intellectual Disabilities (ICF-IID)

Local Education Agency (School-based Services)

Local Health Department

  • Local Health Department Cost Report
  • Local Health Department Cost Report Instruction Manual

Nursing Facility

Rural Health Clinics - Hospital-based

Rural Health Clinics/Federally Qualified Health Centers - Freestanding

Federally Qualified Health Centers

Contact

NC Medicaid Finance Section
Phone: 919-814-0030
Fax: 919-814-0031