Nursing facilities (NFs): Medicaid cost report filing, record retention, and disclosure requirements – Ohio Admin. Code 5160-3-20

Each nursing facility and intermediate care facility for the mentally retarded participating in the Medicaid program must electronically file an annual cost report with the Ohio department of job and family services.  Facilities and providers new to the Medicaid program must submit cost reports after its first three full calendar months of operations. 

Financial, statistical and medical records supporting the cost reports or claims for services rendered to residents must be available to the department and to the U.S. department of health and human services and other federal agencies.  Such records must be retained for either seven years after the report is filed, if the department issues an audit report, or for six years after all appeal rights relating to the audit report are exhausted, whichever period of retention is longer.