55 Pa. Code § 1181.71 – Annual reporting.

REPORTING AND AUDITING REQUIREMENTS

(a) The fiscal year for purposes of MA payments for skilled nursing and intermediate care facilities will be either January 1 through December 31 or July 1 through June 30 as designated by the facility.
(b) The fiscal year, for purposes of MA payments for intermediate care facilities for the mentally retarded, will be July 1 through June 30.

Source

The provisions of this § 1181.71 codified July 24, 1981, effective July 25, 1981, 11 Pa.B. 2610; amended May 3, 1985, effective retroactively as of July 1, 1984, 15 Pa.B. 1629. Immediately preceding text appears at serial page (85080).

Notes of Decisions

Cost Report

Nursing care facilities must file a ‘‘cost report’’ with the Department of Public Welfare within 90 days of the close of each fiscal year in order to be eligible for cost reimbursement. Harston Hall Nursing and Convalescent Home, Inc. v. Department of Public Welfare, 513 A.2d 1097 (Pa. Cmwlth. 1986).

Cross References

This section cited in 55 Pa. Code § 1181.64 (relating to cost reporting).