Ohio Revised Code|Section 5165.104 | Form of cost reports; guidelines.

                                                
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.