Cost Report Due Dates

Home Provider Part A Medicare Areas Audit and Reimbursement

WPS, Medicare Audit & Reimbursement will mail the cost report forms (when necessary), cost report instructions and the CMS Form 339 Questionnaire the first working day following the close of the provider's fiscal year end. If you do not receive this package, please contact us at 1-866-734-9444 and ask for a Reimbursement Supervisor. For a full listing of contacts, please refer to our Contacts page.

In accordance with timelines defined in 42 CFR 413.24(f)(2) and CMS Pub.15-2, chapter 100, section 104, all providers are required to submit a cost report within 5 months of the cost reporting fiscal year end or 30 days after a valid PS&R is sent to the provider by the intermediary, whichever is later. If the provider fails to submit a cost report timely or if the cost report is rejected, the Fiscal Intermediary (FI) is required to stop all payments to the provider immediately and prepare a demand letter for all previous payments. The FI will issue a demand letter as soon as possible but no later than 30 days after the due date of the cost report.

In accordance with CMS Pub 15-I, Section 2409.1, the Provider must submit a full refund with the as-submitted cost report when the Provider files a cost report indicating that an overpayment has occurred. It should be noted that interest will be assessed from the day after the cost report is due if a full refund for the stated overpayment is not included with the as-submitted cost report.

The cost report is considered timely as long as it is postmarked or was received by the carrier (i.e., delivery service company) no later than the due date of the cost report, and the FI determines that all required documentation was included. WPS, Medicare Audit & Reimbursement will accept hand delivered cost reports. It must be noted on the cost report that it was hand delivered and include the date it was hand delivered.

Page Last Updated: Tuesday, 15-Jul-2008 10:37:28 CDT