Ohio Rev. Code § 5165.104
Form of cost reports; guidelines
September 29, 2013 House Bill 59 - 130th General Assembly The department of medicaid shall do all of the following: (A) Prescribe the form to be used for completing a cost report and a uniform chart of accounts for the purpose of reporting costs on the form; (B) Distribute a paper copy of the form, or computer software for electronic submission of the form, to each provider at least sixty days before the date the cost report is due; (C) Establish guidelines for completing the form.