Penalties for late filing

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Home ► PARD cost reports ► Penalties for late filing

Last Modified: 3/19/2024 Location: FL, PR, USVI Business: Part A

Penalties for late filing

In the event that a provider fails to timely file an acceptable cost report with all required information per the Provider Reimbursement Manual 2 (PRM15-2, chapter 1, section 140) external link

. Medicare payments will be suspended until a cost report is filed and determined to be acceptable (42 CFR Section 405.371 [C] external pdf file

). All interim payments paid for the period are considered overpayments.

If the cost report indicates an overpayment, the amount due should be mailed to:

First Coast Service Options Inc.
Medicare Part A debt recovery
P.O. Box 3162
Mechanicsburg, PA 17055-1837

Send a copy of the check along with the cost report. If this is not possible because of a financial hardship, please submit a repayment schedule and supporting financial data. If full payment or an extended repayment schedule is not submitted with the cost report, interim payments will be suspended upon receipt of the cost report. If no payment arrangements are made as indicated above, the First Coast Part A debt recovery department will send a demand letter requesting payment of the amount due. The demand letter will indicate that interest will begin accruing from the day after the cost report is due and is calculated in 30-day increments for each full 30-day period until the cost report is filed and accepted. In addition, failure to file a cost report will result in a referral to the Department of Justice for collection, as well as possible termination from the Medicare program.

If the cost report is rejected, it is deemed unacceptable and treated as if it were never filed. Specifically, as is mentioned above, if an acceptable cost report is not submitted timely, a suspension of payments will be imposed. Accordingly, when a cost report is filed timely, but is rejected, and thereby deemed unacceptable, a suspension of payments will be implemented under the provisions of 42 CFR Section 405.371 (C) external pdf file

. In addition, in this situation, and in the situation where a cost report is not filed timely, interim payments for the period will be considered overpayments until an acceptable cost report is filed.

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