For cost reporting periods ending on or after December 31, 2008, the new
regulations governing appeals before the Provider Reimbursement Review
Board (PRRB) require that, in order to appeal an issue to the PRRB, a provider
either (1) expressly claim a cost as an allowable cost on its cost report or (2) if
CMS policy indicates the cost is not allowable, include the cost on the cost
report as a protested amount. 42 C.F.R. ยง 405.1835(a)(1)(ii). The new PRRB
rules also state that for cost reporting periods ending on or after December 31,
2008, a provider must demonstrate how it followed the applicable procedures. Leslie Demaree Goldsmith of Ober|Kaler discusses.
Please see full publication below for more information.