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Cost reports – Ohio Admin. Code 5160-2-23

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Cost reports


Each hospital participating in the Medicaid program must electronically submit periodic cost reports that generally cover a consecutive twelve-month period of the provider’s operations.  Hospitals’ cost reports must include all information necessary for the proper determination of costs payable under Medicaid, including financial records and statistical data and include a cost report certification executed by an officer of the hospital.  The following parts and services must be reported separately within the cost report:

  • Distinct part psychiatric or rehabilitation unit recognized by Medicare;
  • Transplant services covered under Medicaid;
  • Ambulatory surgery performed within the hospital in an outpatient setting; and
  • Services provided to Medicaid managed care plan (MCP) enrollees. 


Hospitals that fail to submit cost reports by the date specified will be fined one thousand dollars for each day the information is not reported.

Current as of June 2015