Cost Reports for Medicare, Medicaid and Tricare

Series #: HOS-004-10

Series Description:

Cost reports are filed annually with Medicare, Medicaid and Tricare. The files include copies of the original filed cost report, supporting documentation used to complete the cost report, all audit correspondence and adjustments, copies of the Notice of Program Reimbursement (NPR), and any appeal or litigation correspondence. Also, included are other supporting records maintained by Accounting, Payroll, and Patient Finance.

Series Cutoff: Date of Report

Retention Period: 10 Years

Disposition Action: Securely Destroy or Delete

Approval Date: 2022-07-01

Notes and Citations:

Retain for ten (10) years after the date of the Notice of Program Reimbursement in either microfilm, electronic, or paper format. If a NPR is the subject of an appeal, litigation or any other administrative procedure, retain for ten (10) years after the case has been settled or closed and all reviews and appeal procedures have been exhausted. EXCEPTION: In certain instances files will need to be retained permanently for reference value only. These include NPRs which set a precedent for subsequent years. (Example: the 1996 Medicare cost report was the base year for allowable resident FTEs for reimbursement.

Reviewed 2022-04-29