Chapter 514 - Nursing Facility Services - DHHR - State of West ...

It is not mandatory for providers to use the MCOA for internal reporting purposes; however theprovider’s internal chart of accounts MUST contain a sufficient number of accounts to capturedata in the level of detail necessary to correlate to the MCOA. Individual accounts must beused to report separate types of costs, even if the accounts aggregate to one cost report costcenter.The provider must submit a trial balance using the MCOA as part of the automated costreporting process. This is accomplished in the cost reporting software by assigning theappropriate MCOA number to the provider’s internal account number. It is the provider’sresponsibility to secure and maintain acceptable cost report software. The MCOA is maintainedby Rate Setting Unit of the Office of Accountability and Management Reporting (OMAR) and isperiodically updated. Cost reports must be submitted in accordance with the MCOA.The Grouping Report (Trial Balance submitted with the cost report through which each providerinternal account has been assigned to the appropriate MCOA number) must reflect the actualbalance in each provider internal account for the semi-annual period reported, and the “PerBooks” column must agree directly to the balance for each account in the provider’s generalledger for that six-months of activity. All adjustments are to be posted through the “NetAdjustments” column of the Grouping Report.514.13.2 Financial and Statistical ReportFacility costs must be reported on the Financial and Statistical Report for Nursing Homes, whichmust be completed in accordance with generally accepted accounting principles (GAAP) andthe accrual method of accounting. The reports must be submitted to WVDHHR Office ofAccountability and Management Reporting; Attention: Division of Audit and Rate Setting, in theform of a hard copy and on a 3.5" 1.44 high density diskette or compact disc (CD).The report must also be accompanied by the Medicaid grouping report trial balance thatmatches the costs on the report. These reports must be complete and accurate. Incompletereports or reports containing inconsistent data will be rejected and returned to the facility forcorrection.514.13.3 Cost Reporting and Filing PeriodsFacility costs are reported semi-annually with the two reporting periods being January 1 throughJune 30 with a deadline of August 29, and July 1 through December 31 with a deadline ofMarch 1 (February 29 on leap years). Cost reports must be filed with the Department within 60days following the end of the reporting period.514.13.4 Extension RequestsAn extension of time for filing cost reports may be granted by DHHR for extenuatingcircumstances where requested and justified by the facility in writing by the close of business onthe due date. Extension requests will be limited to a maximum of 15 calendar days. RequestsDepartment of Health and Human Resources Chapter 514: Nursing Facility Services Page 54January 1, 2013DISCLAIMER: This manual does not address all the complexities of Medicaid policies and procedures,and must be supplemented with all State and Federal Laws and Regulations.