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Last Modified: 9/9/2021 Location: FL, PR, USVI Business: Part A

Cost report filing FAQs


Q1: When is my cost report due?
A1: For standard fiscal year ends, the cost report is due five months after the fiscal year end (FYE) date (the last day of the fifth month). For nonstandard fiscal year ends due to a change of ownership or a termination, etc., the cost report due date is the greater of 150 days from the FYE or 37 days after the cost report reminder letter has been sent to the provider. If the due date falls on a holiday or weekend, the cost report is due the next business day.
Q2: Whom do I contact if I have questions about my cost report?
A2: Please contact our cost report control inbox at JNPARDSupport@fcso.com, with questions regarding cost reports.
Q3: What happens if I do not file my cost report timely?
A3: The penalty for not filing the cost report timely is that 100 percent of any payments will be withheld. In addition, providers will be assessed interest at the prevailing rate at the time the cost report is due. Furthermore, if the cost report cannot be submitted by the due date, providers may request a reduced payment suspension rate of 50 percent during a grace period of 60 days. This request should be submitted before the due date of the cost report. On the 61st day, if the cost report has not been filed, the rate of suspension will change to 100 percent. If a provider fails to request a reduction in the suspension rate or if the MAC does not concur with the request for a reduced suspension rate, then 100 percent of the provider’s payments will be suspended if the cost report is not filed timely. Terminated providers will immediately have 100 percent of their payments suspended for failure to file a cost report. According to the Provider Reimbursement Manual 15-2 Section 104, “No extension will be granted except when provider’s operations are significantly adversely affected due to extraordinary circumstances over which the provider has no control. An example would be a flood or fire that forces a provider to cease operations and to transfer its patients temporarily to other providers outside of the impacted area.”
Q4: What does it mean to file electronically?
A4: The electronic cost report must be created on CMS-approved cost report software. Submit the electronic cost report, along with supporting documentation, on a CD-ROM (preferred), diskette, or flash drive. When submitting protected health information (PHI), proper steps must be taken to ensure it is encrypted and complies with Federal Information Processing Standards (FIPS) 140-02 external pdf file. First Coast offers the option of filing your cost report via the MCReF (Medicare Cost Report eFiling) portal. Information on registering and filing can be found on the MCReF homepage external link. Please note that the originally signed Worksheet S certification page must be submitted in hardcopy format per CMS regulations or for cost reporting periods ending on or after December 31, 2017, a provider that is required to file an electronic cost report may elect to electronically submit the settlement summary and certification statement with an electronic signature of the provider's administrator or chief financial officer. The checkbox for electronic signature and submission immediately follows the certification statement must be checked if electronic signature and submission is elected.
Q5: Where do I send my completed cost report?
A5: First Coast encourages all providers to submit cost reports and supporting documentation electronically whenever possible. In addition to the environmental benefits of this approach, it is also more efficient from a time and cost perspective.
We now offer the choice of filing your cost report via the MCReF (Medicare Cost Report e-Filing) portal. The new MCReF portal is a streamlined feature that allows your facility to submit your cost report same day electronically without the cost of sending any hard copy documents! The MCReF system is a secure site that allows for a safe and instant submission of protected health information (PHI). MCReF also notifies you instantly of any submission issues and also stores all your files, resulting in less rejection issues. Sign up today and save time and money!
Information on registering and filing can be found on the MCReF home page at: https://mcref.cms.gov/ external link
Note: When Using MCReF to e-file your submission you can also now elect to sign electronically, saving time! (*See below)
Another benefit of the MCReF portal is that it is a safe and secure site that does not require encryption of protected health information (PHI). Please ensure that any PHI submitted through MCReF is not encrypted or password protected to avoid resulting in a rejection of your submission.
If electing to mail your cost report manually, please send your completed cost report and all supporting documentation to:
First Coast Service Options, Inc.
JN Provider Audit & Reimbursement
PO Box 3033
Mechanicsburg, PA 17055
OR
First Coast Service Options, Inc.
JN Provider Audit & Reimbursement
2020 Technology Parkway, Suite 100
Mechanicsburg, PA 17055
(via Priority mail or commercial carrier)
Checks should be sent to:
First Coast Service Options, Inc.
Medicare Part A Debt Recovery
PO Box 3162
Mechanicsburg, PA 17055
OR
First Coast Service Options, Inc.
Medicare Part A Debt Recovery
2020 Technology Parkway, Suite 100
Mechanicsburg, PA 17055
(via Priority mail or commercial carrier)
*Please note that the originally signed Worksheet S certification page must be submitted in hardcopy format per CMS regulations or for cost reporting periods ending on or after December 31, 2017, a provider that is required to file an electronic cost report may elect to electronically submit the settlement summary and certification statement with an electronic signature of the provider's administrator or chief financial officer. The checkbox for electronic signature and submission immediately follows the certification statement and must be checked if electronic signature and submission is elected.
If you are sending your report via FedEx, UPS, etc., and the bill of lading requires a phone number, it is 904-791-8566.
Q6: What do I do if I have an overpayment?
A6: Checks are to be made payable to First Coast Service Options Inc. They should be annotated with your provider name, number, and cost report year end that applies to the amount due. The original check should not be attached to the cost report but should be mailed to:
First Coast Service Options Inc.
Medicare Part A Debt Recovery
P.O. Box 3162
Mechanicsburg, PA 17055-1837
Q7: How do I request an extended repayment schedule for overpayments?
A7: If you would like to expedite a request for an extended repayment schedule, please send an email to FCSO-ERS@FCSO.com. You can find the appropriate form and certification on our website by clicking here pdf file. In addition, include a copy of the first payment of the check. Mail the check to:
First Coast Service Options Inc.
Medicare Part A Debt Recovery and Cash Management
ERS Processing
P.O. Box 3162
Mechanicsburg, PA 17055-1837
Q8: What if my cost report reports is a low or no Medicare utilization?
A8: If you did not furnish any covered services to Medicare beneficiaries during the entire cost reporting period, a full cost report is not required. We may authorize less than a full cost report where a provider has had low utilization of covered services by Medicare beneficiaries in a reporting period and received correspondingly low interim reimbursement payments. Further information on qualifications for filing either a “low utilization” or a “no utilization” report is available on CMS website, Medicare Provider Reimbursement Manual Part 2 (PRM 15-2), Provider Cost Reporting Forms and Instructions, Chapter 1, section 110.A and 110.B. external link
Q9: Are comprehensive outpatient and rehabilitation facilities (CORF) or outpatient physical therapy providers (OPT) still required to file a cost report?
A9: Cost reporting requirements have been eliminated for CORFs and OPTs where 100 percent of the services are reimbursed on a fee schedule basis. Community mental health centers (CMHCs) must continue to file cost reports in accordance with the CMS website, Medicare Provider Reimbursement Manual Part 2 (PRM 15-2), Provider Cost Reporting Forms and Instructions, Chapter 1, Section 133 external link.
Q10. How do I obtain a payment information summary for lump-sum adjustments, when preparing my cost report?
A10. A lump-sum adjustment is made depending on whether there is an underpayment or overpayment determined as a result of the interim review. These adjustments are summarized by the First Coast financial department. To accurately and timely report these lump-sum adjustments when preparing your cost report, please submit your request for detailed payment information to the First Coast Part A debt recovery department at PartADebtRecovery@fcso.com.
First Coast Service Options (First Coast) strives to ensure that the information available on our provider website is accurate, detailed, and current. Therefore, this is a dynamic site and its content changes daily. It is best to access the site to ensure you have the most current information rather than printing articles or forms that may become obsolete without notice.
Part A