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Cost Reporting Requirements for ASCs and Licensed IFEDs Enrolled as Temporary Expansion Site Hospitals

Last updated Jun 15 2020
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For the duration of the COVID-19 public health emergency (PHE), CMS has deemed that both Ambulatory Surgical Center (ASC) temporary expansion site hospitals and Licensed Independent Freestanding Emergency Departments (IFEDs) will have low Medicare utilization under 42 CFR 413.24(h). These providers will submit a less than full cost report that consists of a completed certification page (worksheet S) from the 2552-10 form set, signed by the Chief Financial Officer or Administrator. WPS will not require the balance sheet or income statement. Any request for other financial or statistical data needs CMS approval.

The cost report will be due on or before the last day of the fifth month following the close of the hospital’s fiscal year end. Electronic filing requirements will be waived. CMS will consider payments made to these hospitals from the Medicare prospective payment system payment in full. MACs will not collect wage index information and will not reconcile the cost report for any additional payments such as disproportionate share (DSH) or Medicare bad debt.