Cost reporting / audit

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IDM overview and registration procedure

Prior to accessing CMS web-based systems, users must register and receive identification and authentication.

Cost report reopenings

This gives you the acceptance and denial criteria for a reopening.

Indirect medical education (IME) adjustment

This gives you the background of indirect medical education cost as well as a link to the 2015 final rule.

Updating your provider master information for PARD

This form is used by Medicare Part A providers who change the default or other contact who receives their interim rate, tentative settlement, NPR and NOC-PR determinations.

Cost report appeals

This identifies who has appeal rights, the types of appeals, and filing requirements.

Provider audit and reimbursement: Provider-based designation checklist

CMS has developed a standardized provider-based designation checklist.

Treatment of Medicare Part C days in the calculation of a hospital's Medicare disproportionate patient percentage

Read this article for guidance for the treatment of Medicare Part C days in the calculation of a provider's Medicare disproportionate share hospital adjustment.

Bad debts

This provides all of the pertinent information to file bad debts.

Disproportionate share hospital (DSH) adjustment

This briefly identifies the two methods used to determine the disproportionate share as well as the supplementary security income updates.

Penalties for late filing

These steps are taken when you fail to file your cost report timely.