Kan. Admin. Regs. § 30-5-95

Current through Register Vol. 43, No. 45, November 7, 2024

Section 30-5-95 - Cost report requirement for pharmacy services

(a) The cost reports filed by pharmacy providers for professional fee determination shall reflect data which coincides with the immediate fiscal year used for federal income taxes that ends prior to the cost report filing due date, except in those cases where the provider is not required to file a federal income tax return. In such cases, the provider shall file a cost report from the official financial reporting records of the business.

(b)

(1) A pharmacy shall have been in operation for at least six months in the cost reporting period and have submitted at least 250 medicaid prescription claims annually during the cost reporting period at fiscal year end, to file an initial cost report.

(2) Any Kansas pharmacy that fails or refuses to file a cost reports when required shall not be assigned a professional fee.

(3) Any pharmacy that does not receive a professional fee as a result of failure or refusal to file cost reports shall have a professional fee calculated and assigned following the completion of the next report as required by the department. The assignment of such a professional fee will take effect at the same time all professional fees of pharmacies are adjusted through the standard fee setting procedures of the department. If all pharmacy fees are not adjusted through the standard fee setting procedures of the department, the pharmacy shall be assigned a fee that corresponds to the average fee in effect at the time the pharmacy submits the cost report. The assignment of a fee to a pharmacy which previously failed or refused to file a cost report shall take effect at a date set by the secretary. There shall be no retroactive cost adjustment or settlement.

(c) Cost report and prescription survey forms, instructions, and notice of the requirement to file shall be prepared by the Kansas department of social and rehabilitation services and distributed to all pharmacy providers as required.

(d) The effective date of this regulation shall be December 29, 1995.

Kan. Admin. Regs. § 30-5-95

Authorized by and implementing K.S.A. 1994 Supp. 39-708c, as amended by L. 1995, Ch. 153, Sec. 1; effective May 1, 1981; amended May 1, 1984; amended May 1, 1987; amended July 1, 1989; amended May 1, 1991; amended April 1, 1992; amended Dec. 29, 1995.