§ 1189.71. Cost reporting.
(a) A county nursing facility shall submit an acceptable MA cost report to the Department within 120 days following the close of each calendar year in a form and manner specified by the Department. Requests for an extension to file an annual cost report will not be granted except as provided under § 1189.1 (relating to policy).
(b) An acceptable MA cost report is one that meets the following requirements:
(1) Applicable items are fully completed in accordance with the instructions provided for the cost report including the necessary original signatures on the required number of copies.
(2) Computations carried out on the cost report are accurate and consistent with other related computations.
(3) The treatment of cost conforms to the applicable requirements of this chapter.
(4) Required documentation is included.
(5) The cost report is filed with the Department within the time limits specified.
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