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CMS approved State Plan Amendment (SPA) 20-0004 LTC Cost Report Filings effective April 1, 2020

CMS approved State Plan Amendment (SPA) 20-0004 LTC Cost Report Filings on August 31, 2020. SPA 20-0004 was submitted to allow the Division of Medicaid (DOM) to revise the method for submitting cost reports and any supporting data from hard copy to electronic upload, and specifies the handling of capitalized assets valued at less than $5,000 each and related depreciation schedule documentation if the provider chooses to capitalize the item for financial purposes, but expenses the item for cost report purposes effective April 1, 2020.

For more information read the approved SPA pages.