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.
Form of cost reports; guidelines
Ohio Rev. Code Ann. § 5165.104, under Chapter 5165 | Medicaid Coverage of Nursing Facility Services.
Ohio Rev. Code Ann. § 5165.104