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 2026

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

Download “SNF 2026 Instructions Version 6.041” for NC Medicaid requirements that must be followed when preparing the “NC NF Supplemental Cost Report FY2026 – Version 6.041” Excel cost reporting forms.

Nursing Facility FYE 2026

• SNF 2026 Instructions - Version 6.041
• NC NF Supplemental Cost Report FY2026 - Version 6.041
• NC NF Medicaid Supplemental Cost Report FAQS

State-owned Nursing Facility FYE 2026

• 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

• 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