Skip to main content

Library: Policy

317:30-5-96.7. Cost reports

Revised 7-1-10

     Each hospital or PRTF submits to the OHCA its Medicare Cost Report (HCFA 2552), including Medicaid-specific information (as appropriate), for the annual cost reporting period. PRTFs who do not file a Medicare Cost Report must submit a cost report in a format designated by the OHCA.  Failure to submit the required completed cost report is grounds for the OHCA to determine that a provider is not in compliance with its contractual requirements.  The OHCA enters into a Common Audit Agreement with a designated fiscal intermediary to audit Medicaid cost reports.  Hospitals submit a copy of their cost reports to this designated fiscal intermediary.  All payments made to providers are subject to adjustment based upon final (audited) cost report information.

Back to Top