Ohio Rev. Code Ann. § 5124.522 – Cost report by exiting operator; waiver

(A) Except as provided in division (B) of this section, an exiting operator shall file with the department of developmental disabilities a cost report not later than ninety days after the last day the exiting operator's provider agreement is in effect. The cost report shall cover the period that begins with the day after the last day covered by the operator's most recent previous cost report filed under section 5124.10 or 5124.101 of the Revised Code and ends on the last day the exiting operator's provider agreement is in effect. The cost report shall include, as applicable, all of the following:
1. (1) The sale price of the ICF/IID;
2. (2) A final depreciation schedule that shows which assets are transferred to the buyer and which assets are not transferred to the buyer;
3. (3) Any other information the department requires.
(B) The department, at its sole discretion, may waive the requirement that an exiting operator file a cost report in accordance with division (A) of this section.