Which statement correctly describes the due date for the facility cost report to HHSC?

Which statement correctly describes the due date for the facility cost report to HHSC?

• A. No later than 90 days following the end of the provider entity's fiscal year.
• B. 90 days from the transmittal date of the cost report forms.
• C. Whichever date is later between those two 90-day periods.
• D. Whichever date is earlier between those two 90-day periods.

Answer: (C)

Two 90-day windows determine the filing deadline. One starts after the provider’s fiscal year ends, and the other starts from the cost report’s transmittal date. You must satisfy both windows, so the actual due date is the later of the two 90-day dates. This ensures you have enough time to compile year-end data and also accounts for when the report is actually submitted. For example, if the year ends December 31, 90 days after that is around March 31; if the report is transmitted on January 15, 90 days after that is around April 15. The later date (April 15) is the deadline. Any approach that sets the due date earlier than this would violate one of the required timelines.

Two 90-day windows determine the filing deadline. One starts after the provider’s fiscal year ends, and the other starts from the cost report’s transmittal date. You must satisfy both windows, so the actual due date is the later of the two 90-day dates. This ensures you have enough time to compile year-end data and also accounts for when the report is actually submitted. For example, if the year ends December 31, 90 days after that is around March 31; if the report is transmitted on January 15, 90 days after that is around April 15. The later date (April 15) is the deadline. Any approach that sets the due date earlier than this would violate one of the required timelines.