Nursing Facility Cost Report – Long-term Skilled Nursing Care

Nursing facilities that provide long-term skilled nursing care are required to report financial information to NC Medicaid.

FYE 2022 & 2023

All providers will use CMS 2540/CMS 2552 cost reporting forms plus the NC Medicaid Supplemental Schedules.

Download “SNF 2022 & 2023 Instructions Version 5.07” for NC Medicaid requirements that must be followed when preparing the “NC NF Supplemental Cost Report 2022 & 2023 – Version 5.07” Excel cost reporting forms.

Nursing Facility with a 2022 & 2023 FYE on or before Dec. 31, 2023

• SNF 2022 & 2023 Instructions - Version 5.07
• NC NF Supplemental Cost Report 2022 & 2023 - Version 5.07
• NC NF Medicaid Supplemental Cost Report FAQS

State-owned Nursing Facility FYE June 30, 2022 & 2023

• State-owned/operated skilled nursing facility providers file annual Medicaid cost reports with NC Medicaid using the CMS 2540 cost reporting schedules. Cost reports are due within 5 months after the provider's fiscal year end.
• State-owned/operated provider-based nursing facilities file annual Medicaid cost reports with NC Medicaid using the CMS 2552 cost reporting schedules. Cost reports are due within 5 months after the provider's fiscal year end or 37 days from the date of the hospital's PS&R, whichever is later.

Cost Limitations for FY 2022 & 2023

• 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)

Contact

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