Skip to Main Content

Print | Bookmark | Email | Font Size: + |

April 14, 2015

Filing an Amended Cost Report

An amended cost report is intended to revise information submitted on a previously filed cost report. CMS Medicare Publication 15-1, Provider Reimbursement Manual—Part I, Chapter 29 Section 2931 allows the Medicare Administrative Contractor (MAC) to accept an amended cost report under limited circumstances. CGS Administrators (CGS) will consider accepting an amended cost report if the amendment is to correct a material error (greater than $5,000) in Medicare reimbursement.

CGS notes that an amended cost report will not be accepted if submitted after the desk review start date unless CGS determines that it is in the best interest of the program to accept the amended cost report.

When submitting an amended cost report, please include a letter listing the amendments to the cost report, along with the Medicare reimbursement impact of each amendment, supporting documentation for the amendments, a signed Worksheet S and the electronic ECR/PI files that pass all level 1 edits. If this information is not included, the amended cost report will be rejected and returned to the provider.

To ensure an accurate payment on the amended cost report work sheet S, any payments related to that cost reporting period, which may have been processed after the original cost report submission, should be reported on Worksheet E-1, Line(s) 3. These payments could include as-filed overpayments, tentative settlements or lump sum adjustment payments.

An amended cost report cannot be filed to avail a cost reporting election that could have been made prior to submitting your report. For example, you may not amend a cost report to modify the allocation methodology used for step-down on Worksheet B-1. Normal errors or omissions should be identified in a letter to your audit representative. The amended cost report should be filed prior to the audit staff reviewing your original submitted cost report.

spacer

26 Century Blvd Ste ST610, Nashville, TN 37214-3685 © CGS Administrators, LLC. All Rights Reserved