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 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. 

Ambulance (EMS)


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


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