In accordance with 42 CFR 413.24(f)(2)(i), providers are required to file cost reports on an annual basis on or before the last day of the fifth month following the close of the period covered by the cost report.

In order to comply with the April 3, 2006, Bellevue Hospital Center vs. Leavitt court order, the Centers for Medicare & Medicaid Services (CMS) is required to collect new occupational mix data from Inpatient Prospective Payment System (IPPS) hospitals and determine the occupational mix adjustment by September 30, 2006.  The Court’s order requires that new data is applied in the occupational mix to the fiscal year (FY) 2007 wage index, effective October 1, 2006. In order to comply with the Court’s order, hospitals must submit occupational mix data for the first 3 months of the survey period January 1, 2006, through March 31, 2006, by June 1, 2006. Due to the sudden burden of having to complete the survey and the submission deadline for hospitals with a

December 31, 2005, financial year-end, there will not be sufficient time for providers to file cost reports by the May 31, 2006, due date.  Therefore, the due date for IPPS hospital cost reports with cost reporting periods that ended December 31, 2005, has been extended to June 30, 2006. 

If you have any questions, please contact Matt McGinley at (412) 544-1682.