It may be necessary to request an extension for your cost report due date because of an extraordinary circumstance. An example of an extraordinary circumstance would be a flood or fire that forces a provider to cease operations and transfer patients to other providers outside of the impacted area.

Extensions will be granted only when operations have been significantly impaired due to an extraordinary circumstance over which the provider has no control. Approvals will not be granted for computer system issues, staff turnover, or key employees on leave. It is important to start the cost reporting process early enough to allow for situations or issues that are unexpected.

If you believe your facility meets the criteria for an extension, you may submit your request to the appropriate audit representative for your state based on the contact information provided on this website. Please note that final approval for cost report extension requests must be granted by the Centers for Medicare & Medicaid Services (CMS).

If you do not meet the above criteria and you still cannot submit your cost report timely, effective June 1, 2003, and based on Program Memorandum (PM) A-03-042, Change Request 2677, you may contact National Government Services prior to the cost report due date and request a reduction in the rate of payment suspension. If National Government Services receives a request for a reduction in the rate of suspension, and we believe the request should be approved, we will recommend to the appropriate CMS regional office that your suspension rate be reduced to 50 percent for the first 60 days the cost report is late. On the 61st day, if the cost report has not been filed, the rate of suspension will be changed automatically to 100 percent.

Relevant Regulations

42 CFR 413.24 Section (f)(2)(ii)

CMS Publication 15-2, Provider Reimbursement Manual – Part 2, 1, Section 104