OAR 411-070-0300
Filing of Financial Statement

(1)

The provider must file annually with the Department, Financial Audit Unit, the Nursing Facility Financial Statement (NFFS) covering actual costs based on the facility’s fiscal reporting period for the period ending June 30. A NFFS must be filed for other than a year only when necessitated by termination of a provider agreement with the Department, or by a change in ownership, or when directed by the Department. Financial reports containing up to 15 months of financial data are accepted for the reasons above or with the Department’s permission prior to filing.

(2)

A NFFS is due on or before October 31 or within three months of a change of ownership or withdrawal from the program.

(a)

A NFFS must be postmarked on or before the due date to be considered timely. An extension may not be obtained.

(b)

A penalty is assessed and collected when a NFFS is not postmarked within the due date. The amount of the penalty is $5 per licensed nursing facility bed per day for each State of Oregon business day the NFFS is late. The total penalty may not exceed $50,000 per fiscal reporting period. For purposes of this section, the number of licensed nursing facility beds is the number of beds licensed on the last day of the fiscal reporting period that the facility failed to submit a NFFS.

(c)

The Department may assess interim penalties and deduct the amount of the interim penalties from the next Medicaid payment payable to the facility. Each interim penalty is the amount of the penalty that has accrued under subsection (2)(b) of this section to the date of assessment, and has not already been assessed as an interim penalty.

(d)

A facility may request an informal conference or contested case hearing pursuant to ORS 183.413 (Notice to parties before hearing of rights and procedure) through 183.470 (Orders in contested cases) within 30 days of receiving a letter from the Department informing the facility of assessment of an interim penalty or a penalty under this rule. OAR 411-070-0435 (Appeals) applies to such requests and sets forth the procedures to be followed. If no request for an informal conference or contested case hearing is made within 30 days of receiving such a letter, the interim penalty or penalty becomes final in all respects, including liability for payment of and the amount of the interim penalty or penalty.

(3)

An improperly completed or incomplete NFFS is returned to the facility for proper completion.

(4)

FORMS.

(a)

Form SPD 35 is a uniform cost report to be used by all nursing facility providers, except those that are hospital based.

(b)

Form SPD 35A is a uniform cost report to be used by all nursing facility providers that are hospital based.

(c)

Forms SPD 35 and SPD 35A must be completed in accordance with the Medicaid Nursing Facility Services Provider Guide and Audit Manual.

(5)

If a provider knowingly or with reason to know files a NFFS containing false information, such action constitutes cause for termination of its agreement with the Department. Providers filing false reports may be referred for prosecution under applicable statutes.

(6)

Each required NFFS must be signed by a company or corporate officer or a person designated by the corporate officers to sign. If a NFFS is prepared by someone other than an employee of the provider, the individual preparing the NFFS must also sign and indicate his or her status with the provider.

(7)

Facilities with fewer than 1000 Medicaid resident days during a twelve-month reporting period or fewer than 2.74 Medicaid resident days per calendar day, for facilities with reporting periods of less than a year, are not required to submit a SPD 35 or SPD 35A but must submit a letter to the Department indicating the nursing facility is not submitting a NFFS. This letter is due the same day a NFFS would have been due.

(8)

A NFFS must be filed annually by each facility for the fiscal reporting period that ends June 30. The NFFS filed for the period that ends June 30 is required to cover actual costs during the previous state fiscal year from July 1 through June 30.
[ED. NOTE: Forms referenced are available from the agency.]
[Publications: Publications referenced are available from the agency.]

Source: Rule 411-070-0300 — Filing of Financial Statement, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=411-070-0300.

411–070–0000
Purpose 411–070–0005
Definitions 411–070–0010
Conditions for Payment 411–070–0015
Denial, Termination or Non-Renewal of Provider Agreement 411–070–0020
On-Site Reviews 411–070–0025
Basic Flat Rate Payment (Basic Rate) 411–070–0027
Complex Medical Add-On Payment 411–070–0028
Bariatric Authorization and Payment 411–070–0029
Pediatric Rate 411–070–0033
Post Hospital Extended Care Benefit 411–070–0035
Complex Medical Add-On Effective Start and End Dates and Administrative Review 411–070–0040
Screening, Assessment, and Resident Review 411–070–0043
Pre-Admission Screening and Resident Review (PASRR) 411–070–0045
Facility Payments 411–070–0050
Days Chargeable 411–070–0075
Rates - Facilities in Oregon 411–070–0080
Out-of-State Rates 411–070–0085
Bundled Rate 411–070–0087
Bariatric Criteria and Services 411–070–0091
Complex Medical Add-On Services 411–070–0092
Ventilator Assisted Program - Medicaid Payment 411–070–0095
Resident Funds 411–070–0100
Audit of Personal Incidental Funds 411–070–0105
Resident Property Records 411–070–0110
Temporary Absence from Facility (Bedhold) 411–070–0115
Transfer of Residents 411–070–0120
Discharge of Residents 411–070–0125
Medicare, (Title XVIII) 411–070–0130
Medicaid Payment in Hospitals 411–070–0140
Hospice Services 411–070–0300
Filing of Financial Statement 411–070–0302
Filing of Revised Financial Statements 411–070–0305
Accounting and Record Keeping 411–070–0310
Auditing 411–070–0315
Maximum Allowable Compensation of Administrator 411–070–0320
Consultants 411–070–0330
Owner Compensation 411–070–0335
Related Party Transactions 411–070–0340
Chain Operations 411–070–0345
Allocation of Home Office and Regional Office Costs 411–070–0350
Management Fees 411–070–0359
Allowable Costs 411–070–0365
Capital Assets 411–070–0370
Depreciable Assets 411–070–0375
Depreciation Basis 411–070–0385
Depreciation Lives 411–070–0400
Equity 411–070–0415
Offset Income 411–070–0417
Treatment of Complex Medical Add-Ons 411–070–0420
Base Year Cost Finding 411–070–0425
Resident Days 411–070–0430
Allocation Methods 411–070–0435
Appeals 411–070–0437
Quality and Efficiency Incentive Program 411–070–0439
COVID-19 Emergency Response Incentive Program 411–070–0442
Calculation of the Basic Rate, Complex Medical Rate, Bariatric Rate and Ventilator Assisted Program Rate 411–070–0452
Pediatric Nursing Facilities 411–070–0464
Final Report 411–070–0465
Uniform Chart of Accounts 411–070–0470
Nursing Assistant Training and Competency Evaluation Programs Request for Reimbursement
Last Updated

Jun. 8, 2021

Rule 411-070-0300’s source at or​.us