Timeline

Home Provider Part A Medicare Areas Audit and Reimbursement

The chart listed below pertains to cost report due dates for the following APASS providers:

All hospitals (Form CMS-2552-96), including critical access hospitals with provider based HHAs (1)
All skilled nursing facilities (SNFs) (Form CMS-2540-96) with a provider based home health
agency (1)
All home health agencies (Form CMS-1728-94) (1)
All community health centers (Form CMS 2088-92)

The chart also includes information pertaining to the FIs' responsibility to produce PS&R reports and the dates the reports are to be forwarded to the providers. The cost report due dates are based on allowing the providers 38 days to complete the cost report plus an allowance of seven days for the postal service to deliver the PS&R.

Cost Reporting Year
Ending Dates
PS & R Mailed to
Provider By Dates
Cost Report
Due Dates
August 2000-December 2000 October 21, 2002 December 5, 2002
January 2001-June 2001 November 11, 2002 December 26, 2002
July 2001-September 2001 December 2, 2002 January 16, 2003
October 2001-December 2001 December 23, 2002 February 7, 2003
January 2002-March 2002 January 13, 2003 February 27, 2003
April 2002-June 2002 February 3, 2003 March 20, 2003
July 2002-September 2002 February 24, 2003 April 10, 2003

Note that providers are not precluded from filing cost reports based on their own records and claims data.

(1) Only applies to HHAs that use Associate Services of Maine as their Regional Home Health Intermediary (RHHI). All other critical access hospitals and SNFs with provider based HHAs that do not use Associate Services of Maine as their RHHI are required to file cost reports in accordance with timelines defined in 42 CFR 413.24(f)(2) and CMS Pub. 15-2, chapter 100, §104.

Should you have any questions regarding cost report due dates, please contact a Reimbursement Supervisor at 1-866-734-9444. Or refer to our Contacts page.

Page Last Updated: Tuesday, 15-Jul-2008 10:37:29 CDT