Nursing Facility Cost Report – Long-term Skilled or Intermediate Nursing Care Hospital Based

Hospital-based nursing facilities that provide long-term skilled nursing care or intermediate nursing care are required to report financial information to NC Medicaid.

Hospital-based Nursing Facility with FYE 2020 through Dec. 31, 2020

Cost Report Due Date

Hospital-based nursing facility cost reports must be filed no later than five months (150 days) after the facility FYE or concurrently with the Medicare cost report.

Cost Report Extensions

Cost reports must be filed by the due date listed below. NC Medicaid does not plan to grant extensions except in the case of natural disasters; e.g., fires and floods. See Cost Report Extension. NC Medicaid does not normally permit amended cost reports except under certain circumstances.

Cost Report Waiver

To request a waiver from filing a cost report; e.g., low Medicaid utilization, see Contacts below.

Cost Limitations for FYE on or After Sept. 30, 2003

  • Director's Fees: $2,400 annually or $200 per meeting
  • Owner or Administrator Salary:
    • $57,097 (1-50 beds)
    • $69,336 (51-99 beds)
    • $73,414 (100-149 beds)
    • $79,006 (150-199 beds)
    • $89,724 (200-249 beds)

Do not make adjustments for these limitations. The Finance section will review and apply limitations.

FY2011 and Earlier

  • On the hospital-based nursing facility cost report, are the compensation amounts reported on Schedule A-3 based on NC Medicaid limitation amounts?  No. Compensation reported on the hospital-based cost report, Schedule A-3, should not be based on NC Medicaid limitation amounts. Report compensation after any applicable adjustments on Schedule A-2 for non-allowable amounts. The Audit Section will review compensation and apply limitations. Do NOT make adjustments to the hospital-based nursing facility filed cost report for the NC Medicaid limitations.
  • If the hospital CEO functions as the nursing facility administrator, is a portion of the CEO’s salary allocated to the nursing facility? No. The salary for the CEO functioning as the nursing facility administrator is reported in the Administrative and General Cost Center. Administrative and General Cost Center expenses are indirect expenses allocated on Schedule B to the appropriate cost center line.


NC Medicaid Finance Section
Atul Bhikha, Finance Audit Manager
Phone: 919-527-7171
Fax: 919-716-0600