(a) Time of submission. Complete cost reports shall be submitted by the end of the fifth (5th) month following the provider's fiscal period end. - (i) Complete cost report. A cost report shall be deemed complete upon receipt of the completed and certified cost report and the information specified in subsections (c)(iii)(A)-(K). The per diem rate shall not be computed, however, until the receipt of the information specified in subsections (c)(iii)(A)-(K). The Department may request additional information, in writing, by certified mail, return receipt requested. Any such information shall be submitted, by certified mail, return receipt requested, within thirty (30) days after the date of the request. A cost report shall not be amended after submission. The version of the Medicare cost report submitted to Wyoming Medicaid shall agree with the cost report submitted to Medicare.
- (ii) Extension. A thirty (30) day extension of the submission date may be granted by the Department for good cause if requested by a provider, in writing, prior to the due date. A cost report shall not be deemed past due while an extension term is in effect. Only one (1) request for an extension may be granted for each cost reporting period.
(b) Failure to timely submit cost report. If a cost report, including the information specified in subparagraphs (c)(iii)(A)-(K) and any information requested pursuant to paragraph (a)(i), is more than ten (10) days past due, the Department shall reduce the per diem rate by twenty-five (25) percent until all missing information is received in writing in the form specified by the Department. If the cost report, including the information specified in subparagraphs (c)(iii)(A)-(K), is more than sixty (60) days past due, the Department shall suspend all Medicaid payments until all missing information is received in writing in the form specified by the Department. Upon receipt of a complete cost report that has been prepared in accordance with these rules, the penalty may be refunded, without interest. This remedy does not affect the Department's right to withhold per diem payments, terminate provider participation, or invoke other remedies permitted by applicable statutes and rules.
(c) Preparation of cost reports. - (i) Cost reporting shall be reasonable and consistent within a nursing facility, between Medicaid certified and noncertified parts where such distinction is utilized for cost finding, among multiple facilities under the same ownership or control, and over time.
- (ii) Allocation of costs. Costs shall be allocated pursuant to the cost report.
- (iii) Required information. Authenticated copies of significant agreements and other documentation shall be attached to the cost report. This material includes:
- (A) Contracts or agreements involving the purchase of facilities or equipment during the last seven (7) years, unless previously submitted;
- (B) Contracts or agreements with owners or parties related to the provider, unless previously submitted;
- (C) Leases regarding real or personal property, unless previously submitted;
- (D) Management contracts, unless previously submitted;
- (E) Mortgages and loan agreements, unless previously submitted;
- (F) Working trial balance actually used to prepare cost report with line number tracing notations or similar identifications;
- (G) Audit, review or compilation statements prepared by an independent accountant that includes nursing facility costs or allocation of costs to the Nursing facility, including disclosure statements and management letters or SEC Forms 10-K;
- (H) Home office cost statement;
- (I) Medicare cost report;
- (J) Wyoming Financial Report for Long Term Care, a supplemental cost reporting form specific to the Medicaid program; and
- (K) Any other document, requested, in writing, by the Department, relating to the provision of services, the submission of claims for reimbursement, or a nursing facility's cost reports.
- (iv) If any document is not submitted with the cost report, an explanation shall be attached to the cost report and subsection (b) shall apply.
- (v) Changes in a nursing facility's reporting methods are permissible only when written application is received by the Department prior to the end of the cost report period. The Department shall approve the change if it can reasonably be expected to result in more accurate reporting.
- (vi) Fiscal period. A provider shall adopt the same fiscal period for completing the cost report as the nursing facility uses for reporting Medicare costs.
- (A) If a provider is not certified by Medicare, the nursing facility's Medicaid cost reporting period shall be the same period the nursing facility uses for federal income tax reporting.
- (B) Normally, a fiscal period will be twelve (12) months in length. It may be less than twelve (12) months because of changes in the nursing facility's Medicare cost reporting period. For purposes of nursing facility rate-setting, cost report periods of less than six (6) months shall not be used.
- (vii) Determination of allowable costs. The Department shall determine a nursing facility's allowable cost within ninety (90) days of the Department's receipt of the nursing facility's cost report and all information required by section 5(c)(iii)(A)-(K) of this Chapter.
- (viii) Providers that close or change ownership are not required to file a closing cost report if that cost report will not be used for rate setting.
(d) Certification of cost reports. - (i) General requirement. The provider shall certify the accuracy and validity of the cost report.
- (ii) Who may certify. Certification shall be made by a person authorized by the governing body of the nursing facility to make such certification. Proof of such authorization shall be furnished upon request by the Department.
- (A) If the provider is a corporation, an officer of the corporation shall certify;
- (B) If the provider is a general or limited partnership, a general partner shall certify;
- (C) If the provider is a sole proprietorship or sole owner, the owner shall certify;
- (D) If the provider is a public nursing facility, the chief administrative officer of the nursing facility shall certify; or
- (E) If the provider is any other entity, the person certifying shall be approved in writing by the Department before the certification.
- (iii) Certification statement. The cost report shall contain the following certification statement:
Misrepresentation or falsification of any information contained in this cost report may be punishable by fine and/or imprisonment under state or federal law.
I hereby certify that I have read the above statement and I have examined the accompanying cost report and supporting schedules prepared by (Provider name and number) ____________ for the cost report beginning
_________________________ , 20 ____, and ending _________, 20 ____, and that to the best of my knowledge and belief, it is a true, correct, and complete statement prepared from the books and records of the provider in accordance with applicable instructions, except as noted.
_________________________ ____________ __________
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