Instructions to Filing an Amended Cost Report

After you have filed an initial Cost Report and you find there is a material error that substantially effects reimbursement in the Cost Report, you may find it appropriate to file a request for an amended Cost Report. PRM 2931.2 allows the intermediary to accept an amended Cost Report under limited circumstances. An amended Cost Report is one which is intended to revise information submitted on a Cost Report which had been previously filed by the provider. Changes in elections, such as a change in the Worksheet B-1 allocation, are not grounds for amending a Cost Report. Normal errors or omissions should be identified in a letter to your audit representative. The amended cost report should be filed prior to the audit staff reviewing your original submitted cost report. Where you are not sure if it is appropriate to file an amended report or simply request a change to be made when finalizing, you should discuss this with your audit representative.

To file an amended Cost Report, you must do the following:

• Submit a cover letter to NGS with the Cost Report FYE that indicates what items were originally submitted on the as-filed cost report, what you are changing, and the reason for the change.
• With each issue, provide as much supporting documentation as necessary to justify each change as well as the Medicare Reimbursement effect on each issue.
• If you are amending a hospital, Skilled Nursing Facility, or Home Health Agency Cost Report, you must submit a new disk with the ECR changes incorporated along with a signed signature page. We recommend you use a color other than black to avoid any confusion over a black pen verses a copy of a signature.
• Once the amended Cost Report is received in our office, we will review it for acceptability and determine if it is a valid and acceptable amended report. If we deny a portion of your request, you can decide to re-file for the issues not in dispute.

Please submit your contact change to the appropriate address listed below: