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NC Department of Health and Human Services
NC Division of
Medical Assistance
 
 

Nursing Facilities Cost Reports

Nursing Facility providing Long Term Skilled Nursing Care (SNC) and/or Intermediate Nursing Care (INC)

Contact Information:

Michael D'Alessio
919-647-8060
Email: Mike.DAlessio@dhhs.nc.gov

You will need to download the Guidance for Cost Report Preparation document as it contains specific DMA requirements that must be followed when preparing the cost reporting forms.

The free Adobe Acrobat Reader is required to view and print PDF files.

IMPORTANT NOTICE: Transition to CMS 2540-10 and 2552-10 Cost Reporting formats for FYE 9/30/2012. See the attached memo for more details.

IMPORTANT NOTICE: All Free-Standing Nursing Facilities with 2011 cost report year ending on or before September 30, 2011 are required to complete and submit the North Carolina Medicaid Capital Data Survey 2011 to DMA no later than Saturday, December 31, 2011.

Nursing Facility with FYE 9/30/2011

State-Owned Nursing Facility FYE 6/30/2011

Nursing Facility with FYE 9/30/2010

State-Owned Nursing Facility FYE 6/30/2010

If you want more information about the cost reporting software system requirements needed, please read the Software Installation Instructions (PDF, 110 KB).

Established Cost Limitations

Nursing facility cost reports for fiscal year ended September 30, 2011

The cost limitations for FY 2011 are as follows:

  1. Director's Fees: $2,400 annually or $200 per meeting
  2. Owner or Administrator Salary:
    $57,097 (1-50 beds)
    $69,336 (51-99 beds)
    $73,414 (100-149 beds)
    $79,006 (150-199 beds)
    $89,724 (200-249 beds)

Nursing facility cost reports for fiscal year ended September 30, 2010

The cost limitations for FY 2010 are as follows:

  1. Director's Fees: $2,400 annually or $200 per meeting
  2. Owner or Administrator Salary:
    $57,097 (1-50 beds)
    $69,336 (51-99 beds)
    $73,414 (100-149 beds)
    $79,006 (150-199 beds)
    $89,724 (200-249 beds)

Geropsychiatric Care Unit

Geropsychiatric care is a separate setting for nursing facility level of care individuals with long-term psychiatric and behavioral health needs and who exhibit challenging and difficult behaviors that are beyond the management capacity of traditional skilled nursing home facilities in community-based facilities.

Has the Chart of Accounts changed to appoint specific line items for Geropsychiatric service expenses for freestanding Nursing facilities? Yes, the Chart of Accounts for FYE 2009 Free Standing Nursing Facilities (PDF, 184 KB) has been changed to allow eligible providers to utilize Line items 477 through 486 to record either Geropsychiatric costs or HEAD Injury expenses but not both

Will the cost report be changed to allow Geropsychiatric costs to be reimbursed for FYE 9/30/2009? Yes, the cost report will be changed to allow eligible providers to document Geropsychiatric costs using the existing HEAD Injury data entry schedules. At this time, a user may input either HEAD Injury costs or Geropsychiatric costs but not both.

Chart of Accounts for Prospective Nursing Facility Cost Reports

Frequently Asked Questions

Will DMA grant an extension for filing a cost report beyond the due date? DMA does not plan to grant extensions except in the case of natural disasters, i.e. fire, floods etc.  Otherwise, cost reports must be filed by the due date. See the Cost Report Extension (PDF, 21 KB) memo for further explanation.

If I need to amend a cost report after it has been filed, what are the steps to do this? DMA does not normally permit amended cost reports except under certain circumstances.