D.C. Mun. Regs. tit. 29, r. 29-6521
Each nursing facility shall submit an annual cost report to the Medicaid program within one hundred twenty days (120) days of the close of the facility's cost reporting period, which shall be concurrent with its fiscal year used for all other financial reporting purposes.
Cost reports shall be submitted on the DHCF approved form, and shall be completed according to the published cost report instruction manual. DHCF reserves the right to modify the cost reporting forms and instructions and shall send written notification to each nursing facility regarding any changes to the forms, instructions and copies of the revised cost reporting forms.
A delinquency notice shall be issued if the facility does not submit t he cost report on time and has not received an extension of the deadline for good cause.
Only one (1) extension of time shall be granted to a facility for a cost reporting year and no extension of time shall exceed thirty (30) days. DHCF shall honor all extensions of time granted to hospital-based facilities by the Medicare program.
If the cost report is not submitted within thirty (30) days of the date of the notice of delinquency, twenty percent (20%) of the facility's regular monthly payment shall be withheld each month until the cost report is received.
Each nursing facility shall submit one (1) original hard-copy and (1) one electronic copy of the cost report. Each copy shall have an original signature.
The requirements for cost reports shall be detailed in the DHCF nursing facility cost report instruction manual. Each cost report shall meet the following requirements:
Computations included in the cost report shall be accurate and consistent with other related computations and the treatment of costs shall be consistent with the requirements set forth in these rules.
In the absence of specific instructions or definitions contained in these rules or cost reporting forms and instructions, the decision of whether a cost is allowable shall be determined in accordance with the Medicare Principles of Reimbursement and the guidelines set forth in Medicare Provider Reimbursement Manual.
All cost reports shall cover a twelve (12) month cost reporting period, which shall be the same as the facility's fiscal year, unless DHCF has approved an exception.
A cost report that is not complete, as required by §§ 6521.6 through 6521.8, shall be considered an incomplete filing and the nursing facility shall be so notified.
If, within thirty (30) days of the notice of incomplete filing, the facility fails to file a completed cost report and no extension of time has been granted by DHCF, twenty percent (20%) of the facility's regular monthly payment shall be withheld each month until the filing is complete.
DHCF shall pay the withheld funds promptly after receipt of the completed cost report and documentation required meeting the requirements of this section.
Each facility shall maintain adequate financial records and statistical data for proper determination of allowable costs and in support of the costs reflected on each line of the cost report. The financial records shall include the facility's accounting and related records including the general ledger and books of original entry, all transactions documents, statistical data, lease and rental agreements and any original documents which pertain to the determination of costs.
Each nursing facility shall maintain the records pertaining to each cost report as described in § 6521.14 for a period of not less than seven (7) years after filing of the cost report. If the records relate to a cost reporting period under audit or appeal, records shall be retained until the audit or appeal is completed.
All records and other information may be subject to periodic verification and review. Each cost report may be subject to a desk review.
Each nursing facility shall:
Audits shall be conducted to establish the rates upon rebasing as set forth in § 6517.
D.C. Mun. Regs. tit. 29, r. 29-6521