5160-28-04.2. Cost-based clinics: submission of an OHF cost report  


Latest version.
  • (A) After its initial program year, each outpatient health facility (OHF) must submit a complete and adequate cost report by April first of each year for the preceding calendar year.

    (B) An OHF's provider agreement will be terminated in either of two circumstances:

    (1) The OHF fails to submit a cost report by May first.

    (2) The OHF submits an incomplete or inadequate cost report by April first and does not correct it within forty-five days of notification of deficiency.

    (C) Government institutions operating on a cash basis may use the cash method of accounting. All other OHFs must use the accrual method.

Replaces: Part of 5160-29-05


Effective: 10/1/2016
Five Year Review (FYR) Dates: 10/01/2021
Promulgated Under: 119.03
Statutory Authority: 5164.02
Rule Amplifies: 5164.02 , 5164.05
Prior Effective Dates: 11/10/1983, 11/01/2001, 05/01/2005