PARD: Cost reports

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Penalties for late filing

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

Electronic filing requirements

Providers must file a self-extracting electronic cost report from an approved vendor that must pass all level 1 edits.

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.

Cost report due date for extension requests

Here is a synopsis of what to do in case of an extraordinary circumstance over which you have no control.