Reporting And Data

Medicare Cost ReportUPDATED 

Latest Update: June 25, 2021

Reporting Information

Hospitals must file a copy of the Medicare Cost Report, with the Division of Health Care Financing and Policy (DHCFP).

Responsible Party

Who Must Report?

Each hospital (NAC 449.957)


When Do I Report?

Per the Nevada Administrative Code, hospitals must file within 120 days after the close of the hospital's Medicare fiscal year.

Per the Nevada Medicaid State Plan Amendment Attachment 4.19A Page 15 VII.A.2. (attached below) Critical Access Hospitals (CAH) will file this cost report with the state annually within five months of their respective fiscal year end.


How Do I Report?

Division of Health Care Financing and Policy (DHCFP) via the CMS-2552-10 cost report form.


Why Should I Report?

NAC 449.969  Administrative fine for failing to meet deadlines. (NRS 449.460449.490)  Unless an extension is granted, an institution which fails to submit a report or information required pursuant to NAC 449.957 to 449.963, inclusive, by the deadline for submission is subject to an administrative fine not exceeding $500 for each day the report or information is delinquent.

     (Added to NAC by Dep’t of Human Resources, eff. 4-29-86; A 10-20-93)


The legal mandate requiring reporting

NAC 449.957  Hospitals to file certain reports; certification; exception; extension.

     1.  Except as otherwise provided in subsection 3, every hospital shall file with the Department the following reports:

     (a) A copy of the hospital’s Medicare Cost Report within 120 days after the close of the hospital’s Medicare fiscal year;

     (b) A copy of the hospital’s proposed operating budget for the fiscal year within 30 days after the beginning of the fiscal year;

     (c) A copy of any report made by an independent auditor concerning a financial audit of the hospital’s operations within 30 days after the receipt of the report by the hospital; and

     (d) An annual report including such information as the Department deems necessary. The information in a report filed pursuant to this paragraph must be certified by an independent auditor.

     2.  Each report filed pursuant to subsection 1 must be certified by a responsible officer of the hospital to be accurate and complete to the best of the officer’s knowledge and belief.

     3.  Each hospital which has less than 200 beds or which is subject to the provisions of chapter 450 of NRS shall submit to the Department each year a copy of an annual audit conducted by an independent auditor.

     4.  An extension of the deadline for filing a report pursuant to this section may be granted to a hospital if the hospital certifies before the report is due that the information required for the report is not available on the required reporting date for reasons beyond the control of the hospital.

     (Added to NAC by Dep’t of Human Resources, eff. 4-29-86; A 10-20-93)

Current Documents

Documents related to this reporting
Although many of these requirements apply to individual medical professionals and other types of hospitals and health care facilities, the information is presented solely to support Critical Access Hospitals. The reporting requirements and legal mandates on this site are not an exhaustive list and Nevada Rural Hospital Partners, Inc. bears no responsibility or liability for any hospitals' or providers' failure to comply with Federal or State laws or regulations.