Cost Report Processing timelines

12/31 Fiscal year end

  • Cost report is due by 5/31 of the following year
  • Acceptance or rejection 30 days from receipt by the intermediary, if received 5/31 – acceptance would be no later than 6/30.
  • Tentative settlement 60 days from acceptance or 8/29 for a cost report accepted 6/30.
  • Final settlement due 12 months from acceptance 6/30 of the following calendar year.

6/30 Fiscal year end

  • Cost report due by 11/30
  • Acceptance or rejection 30 days from receipt by the Intermediary, if received 11/30 – acceptance would be no later than 12/30.
  • Tentative settlement 60 days from acceptance or 2/28 for a cost report accepted 12/30.
  • Final settlement due 12 months from acceptance or 12/30 of the following calendar year

9/30 Fiscal year end

  • Cost report due by 2/28 of the following calendar year
  • Acceptance or rejection 30 days from receipt by the Intermediary, if received 2/28– acceptance would be no later than 3/29.
  • Tentative settlement 60 days from acceptance or 5/28 for a cost report accepted 3/29
  • Final settlement due 12 months from acceptance or 3/29 of the following calendar year.

CMS Cost Report Processing Expectations PDF File


Page modified:April 18, 2008