Current through Register Vol. 50, No. 9, September 20, 2024
A. Intermediate
Care Facilities for the Mentally Retarded (ICFs-MR) are required to file annual
cost reports to the bureau in accordance with the following instructions.
1. Each ICF-MR is required to report all
reasonable and allowable costs on a regular facility cost report including any
supplemental schedules designated by the bureau.
2. Separate cost reports must be submitted by
central/home offices and habilitation programs when costs of those entities are
reported on the facility cost report.
B. Cost reports must be prepared in
accordance with cost reporting instructions adopted by the bureau using
definitions of allowable and non-allowable cost contained in the Medicare
provider reimbursement manual unless other definitions of allowable and
non-allowable cost are adopted by the bureau.
1. Each provider shall submit an annual cost
report for fiscal year ending June 30. The cost reports shall be filed within
90 days after the state's fiscal year ends.
2. Exceptions . Limited exceptions for
extensions to the cost report filing requirements will be considered on an
individual facility basis upon written request by the provider to the Medicaid
Director or designee. Providers must attach a statement describing fully the
nature of the exception request. The extension must be requested by the normal
due date of the cost report.
C. Direct Care Floor
1. A facility wide direct care floor may be
enforced upon deficiencies related to direct care staffing requirements noted
during the HSS Annual Review or during a complaint investigation in accordance
with the LAC 50:I.5501 et seq.
2.
For providers receiving pervasive plus supplements, the facility wide direct
care floor is established at 94 percent of the per diem direct care payment and
the pervasive plus supplement. The direct care floor will be applied to the
cost reporting year in which the facility receives a pervasive plus supplement.
in no case, however, shall a facility receiving a pervasive plus supplement
have total facility payments reduced to less than 104 percent of the total
facility cost as a result of imposition of the direct care floor.
3. For facilities for which the direct care
floor applies, if the direct care cost the facility incurred on a per diem
basis is less than the appropriate facility direct care floor, the facility
shall remit to the bureau the difference between these two amounts times the
number of facility Medicaid days paid during the cost reporting period. This
remittance shall be payable to the bureau upon submission of the cost
report.
4. Upon completion of desk
reviews or audits, facilities will be notified by the bureau of any changes in
amounts due based on audit or desk review adjustments.
AUTHORITY NOTE:
Promulgated in accordance with
R.S.
36:254 and Title XIX of the Social Security
Act.
