Extension for ESRD Cost Reports Ending on or after 6/30/06
In accordance with 42 CFR 413.24(f)(2)(i), providers are required to file cost reports on an annual basis on or before the last day of the fifth month following the close of the period covered by the cost report. In accordance with the Provider Reimbursement Manual Part 2 section 104, providers will have 30 days from the date of receipt of the Provider Statistical & Reimbursement (PS&R) Report to file its cost report, even if it extends beyond the 5 month due date.
The current PS&R does not contain ESRD data, processed after January 1, 2006, for both free-standing and provider-based ESRDs. The claims have already been paid in accordance with CR 4196, dated December 2, 2005, but they are currently being held from the PS&R reporting system in order to ensure proper reporting on the cost report. CMS is working on instructions as to how the data should be reported and settled on the cost report and plans to release the claims to the PS&R soon.
Due to the complexity of the issues and the time required to develop reporting and settlement instructions, there will not be sufficient time for providers to file cost reports by the due date. Therefore, cost reports for free-standing ESRDs, as well as providers with ESRD subproviders with cost reporting periods ending June 30, 2006 and after will now be due 30 days after receipt of a revised PS&R, containing ESRD claims currently being held. You will be informed once the revised PS&R becomes available.
Any cost reports submitted prior to the release of these ESRD claims to the PS&R will be accepted and finalized using the corrected PS&R data and the updated settlement instructions.
If you have any further questions on this issue pleased contact the Audit Supervisor assigned to your facility.
Page Last Updated: Wednesday, 31-Dec-2008 10:49:03 CST
