RHC and FQHC Consolidated Cost Reports

80.2 - RHC and FQHC Consolidated Cost Reports (Rev. 12832; Issued: 09-12-24; Effective:01-01-24; Implementation:10-14-24) RHCs and FQHCs with more than one site may file consolidated cost reports, as described below, if approved by the A/B MAC in advance of the reporting period for which the consolidated report is to be used. Once having elected to use a consolidated cost report, the RHC or FQHC may not revert to individual reporting without the prior approval of the A/B MAC. New RHCs (enrolled under section 1866(j) of the Act on or after January 1, 2021) are permitted to file consolidated cost reports with: • New RHCs that are provider-based, • New RHCs that are independent, • Existing independent RHCs, and/or • Existing provider-based RHCs that are in a hospital that has more than 50 beds. In addition, specified provider-based RHCs are not permitted to file a consolidated cost report with a new RHC. NOTE: Once a specified provider-based RHC’s individual payment-limit is established, the payment-limit remains with the RHC. Therefore, once the payment-limit has been calculated for an individual RHC, they do not have the option to consolidate. In addition, if a consolidated group has a RHC that is terminated, the surviving consolidated group would still be held to the consolidated payment-limit, that is, MACs would not recalculate the payment-limit.