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:
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From Centers for Medicare & Medicaid Services (CMS) FAQs 01/05/21 |
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Period Ending |
Initial Due Date |
Extended Due Date |
Revised Due Date |
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10/31/2019 |
03/31/2020 |
06/30/2020 |
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11/30/2019 |
04/30/2020 |
06/30/2020 |
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12/31/2019 |
05/31/2020 |
07/31/2020 |
08/31/2020 |
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01/31/2020 |
06/30/2020 |
08/31/2020 |
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02/29/2020 |
07/31/2020 |
09/30/2020 |
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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. |
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This is a blanket extension for these providers; individual requests for extension are not required.
Intermediate Care Facility-Individuals with Intellectual Disabilities (ICF-IID)
Local Education Agency (School-based Services)
- Local Health Department Cost Report
- Local Health Department Cost Report Instruction Manual
Nursing Facility
- Nursing Facility Cost Assessment
- Nursing Facility Fair Rental Value (FRV)
- Nursing Facility Cost Report – Long-term Skilled Nursing Care
- Nursing Facility Cost Report – Long-term Skilled or Intermediate Nursing Care Hospital Based
- Nursing Facility Cost Report – Long-term Skilled or Intermediate Nursing Care Home Office or Related Party Support
Rural Health Clinics - Hospital-based
Rural Health Clinics/Federally Qualified Health Centers - Freestanding
Federally Qualified Health Centers
Contact
NC Medicaid Finance Section
Phone: 919-527-7160
Fax: 919-716-0600