AGING AND DISABILITY SERVICES ADMINISTRATION
2007 NH "Dear Administrator" Letters
December 28, 2007
ADSA No. 001
SUBJECT: 2007 MEDICAID COST REPORT
Dear Nursing Facility Administrators and Interested Parties:
Please review the enclosed materials and share them with your Medicaid cost report preparer. Enclosed are:
- Instructions regarding the completion of the 2007 cost report.
- A list of nursing facilities and the responsible Medicaid analyst.
- A 2007 computerized cost report on Compact Disc programmed in Excel 2003 with instruction manual.
- A paper copy of the 2007 nursing facility cost report form.
It is essential that your cost report be correctly completed and submitted on time. RCW 74.46.040 (1) requires annual cost reports to be submitted by March 31. RCW 74.46.040 (3) and WAC 388-96-107 (2) permit the department to grant two extensions for extraordinary circumstances of up to 30 days each upon receipt of a written request at least ten days prior to the due date of the report. We will review all requests for extensions and will consider the time limitation placed on all providers during our review.
Each year, rate staff make hundreds of contacts to try to resolve cost report questions prior to rate setting. If on initial submission, reports are complete, arithmetically correct, appropriately footnoted, and filed in accordance with rules, regulations, and instructions, many issues can be resolved with providers eliminating the need for many adjustments to reported costs.
REMINDER: DO NOT staple or spiral bind the original cost report pages and attachments sent to the department. Use binder clips or rubber bands instead. Staples and spiral binders must be removed before copies can be made which makes holes in the pages causing the pages to jam in our copy machine. Any cost reports or attachments received spiral bound or stapled will be returned to the provider. In addition, DO NOT use pages larger than 8 1/2" x 14". We are unable to make copies of pages larger than this. Pages larger than legal sized paper will be returned to the provider.
Department administrative staff may not be familiar with supporting financial information when processing incoming cost reports. In order to expedite processing, we ask that you type the title of each item on colored paper and place the colored paper on top of the item, using only the titles identified below:
- Census
- Depreciation Schedule
- Facility General Ledger
- Facility Working Trial Balance
- Organizational Chart
- Home Office Cost Report
- Home Office Reconciliation to Schedule G-2
- Home Office Trial Balance
- Other (specify)
In accordance with RCW 74.46.100 and WAC 388-96-202, all cost reports are subject to a full audit or examination by the department. Full audits and/or examinations may be executed on all years’ cost reports even if the year is not a rebase year for rate setting purposes.
I hope that this packet will assist you in the completion of the 2007 Medicaid cost report and provide for uniform reporting throughout the industry.
Thank you for your cooperation. If you have any questions, please call the analyst assigned to your facility. We look forward to working with you.
Sincerely,
Ken Callaghan, Chief
Office of Rates Management
KC: ljb
Enclosures
cc: Cost Reimbursement Analysts
