Cost reporting / audit

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Penalties for late filing

These steps are taken when you fail to file your cost report timely.

Instructions for filing an amended cost report

This is what you need to do to correct material errors, comply with regulations, or reflect a contested liability.

Outlier payment calculation for inpatient prospective payment system (IPPS)

This defines the criteria for an outlier case and how it is computed.

Provider audit and reimbursement department (PARD) overview

Here is an overview of the provider audit and reimbursement department's (PARD) primary functions.

Accelerated payment – Part A only

View this article for information about submissions for Part A accelerated payments.

ESRD low volume adjustments CY 2021

View this article for information regarding the ESRD payment changes for Medicare discharges on or after January 1, 2021.

Current and past fiscal year (FY) federal rates

View this article regarding payment changes for Medicare discharges.

COVID-19: RHC and FQHC lump sum payments information

View this information regarding requests for RHC and FQHC lump sum payments in advance due to COVID-19.

Outpatient prospective payment system (OPPS) for hospitals and community mental health centers (CMHCs)

This gives you a brief overview of the outpatient prospective payment system reimbursement.

Home office cost statement (HOCS)

This indicates that CMS Form-287 or an alternative reporting format may be used to meet the needs of the individual home office cost reporting.