The Provider Audit and Reimbursement Department is responsible
for auditing cost reports and monitoring the Part A reimbursement
of hospitals and their hospital based units, skilled nursing
facilities, community mental health centers and rehab facilities.
Cost reports are due five months after a provider's fiscal
year end. Hospitals must complete the CMS 2552-96 cost report
form, skilled nursing facilities must complete the CMS 2540-96
form, community mental health centers and Rehab facilities
must complete the CMS 2088-92 form. Hospitals and skilled
nursing facilities are required to file an electronic version
of the cost report. Please refer to the Intermediary Manual,
15-2 for cost reporting instructions.
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