Common use of Final Reconciliation Clause in Contracts

Final Reconciliation. Each hospital's uncompensated care costs must be recomputed based on the hospital's audited cost report for the actual service period. The cost report is audited and settled by the Medicare contractor to determine final allowable costs and reimbursement amounts as recognized by Medicare. SNCP uncompensated care payments made to the hospital for a DY cannot exceed the recomputed uncompensated care cost limit. If, at the end of the final reconciliation process, it is determined that expenditures claimed exceeded the individual hospital's uncompensated care cost limit, the overpayment will be recouped from the hospital, and the federal share will be properly credited to the federal government. The final reconciliation follows the same computation as outlined above in the Interim Computation of Uncompensated Care Costs steps, except that the per diems and RCCs, Medicaid and uninsured days and charges, and payment offset amounts used will pertain to the actual service period (rather than the prior period). Per diems and RCCS will be derived from the audited cost report, and Medicaid and uninsured days, charges and payments will be updated with the latest available auditable data for the service period. No trending factor will be applied. The uncompensated care costs must again be adjusted to remove costs related to non-emergency services furnished to unqualified aliens. The state must ensure that there is no duplication of payments for the same hospital uncompensated care costs under the SNCP and under DSH; SNCP payments must be accounted for in the hospital's OBRA 93 hospital-specific limit. A hospital's uncompensated care cost limit is determined for the twelve month period in each DY, except for all other hospitals in DY 3 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2013. Where a hospital's cost reporting period does not coincide with the DY (or partial DY in DY3), the uncompensated care costs computed for a cost reporting period can be allocated to the DY (or partial DY) based on the number of cost reporting months that overlap with the DY (or partial DY). This is consistent with the methodology for the computation of the OBRA 93 hospital-specific limit for a given DSH State Plan Rate Year. The final reconciliation described above will be performed and completed within six months after the audited hospital Medicare cost report(s) are made available. The final computation of hospital uncompensated care cost limit as described above uses the same final cost report and other relevant data as that used by the state in its final OBRA 93 hospital-specific limit computation for DSH payments for the given DSH State Plan Rate Year.

Final Reconciliation. 3 Community Based Detoxification Centers are the only provider type subject to the cost limit that does not submit the CMS 2552 cost report. Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol Each hospitalprovider's uncompensated care costs must be recomputed based on the hospitalprovider's audited CMS 2552 cost report for the actual service period. These recomputed costs must be carried over to the UCCR. The CMS 2552 cost report is audited and settled by the Medicare contractor to determine final allowable costs and reimbursement amounts as recognized by Medicare. For SNCP payments subject to the cost limit pursuant to STC 49(c), each provider’s allowable Medicaid, uncompensated care, and uninsured costs must be reconciled against associated applicable payments received for the year for which the payments were made. SNCP uncompensated care payments made to the hospital provider for a DY cost limit reporting year cannot exceed the recomputed uncompensated care cost limit. If, at the end of the final reconciliation process, it is determined that expenditures claimed exceeded the individual hospitalprovider's uncompensated care cost limit, thereby causing an overpayment, the Commonwealth must recoup the overpayment will be recouped from the hospitalprovider. Specifically, if an overpayment exists, the Commonwealth must determine if the overpayment occurred due to HSN Trust Fund payments or other SNCP payments, or from both payments. To the extent that the overpayment is a result of overpaid funds from the HSN Trust Fund, the Commonwealth must recover from the provider the amount overpaid to the provider from the HSN Trust Fund and credit that amount to the HSN Trust Fund. The HSN Trust Fund will redistribute such amounts to other providers as appropriate. To the extent that the overpayment is not the result of HSN Trust Fund payments, the Commonwealth must recover from the provider the overpayment, and the Commonwealth must properly credit the federal share will be properly credited to the federal government. The final reconciliation follows For hospitals whose accounting fiscal year aligns with the same computation as outlined above in cost limit reporting fiscal year (Federal fiscal year), the Interim Computation of Uncompensated Care Costs steps, except that the per diems and RCCs, Medicaid and uninsured days and charges, and payment offset amounts used will pertain to the actual service period (rather than the prior period). Per diems and RCCS costs will be derived from reflected in the audited CMS 2552 and UCCR that is submitted for the accounting fiscal year. For acute hospitals whose accounting fiscal years do not align with the reporting fiscal year, the reporting year cost report, and Medicaid and uninsured days, charges and payments limit will be updated with calculated by applying the latest available auditable data for appropriate percentage of the service period. No trending factor two contiguous CMS 2552 and UCCR cost reports that span the reporting fiscal year so that the Federal fiscal year will be appliedrepresented in the cost limit calculation. The uncompensated care costs Commonwealth must again be adjusted to remove costs related to non-emergency services furnished to unqualified aliens. The state must ensure that there is no duplication of payments for the same hospital uncompensated care costs under the SNCP and under DSH; SNCP payments must be accounted for in the hospital's OBRA 93 hospital-specific limit. A hospital's uncompensated care cost limit is determined for the twelve month period in each DY, except for all other hospitals in DY 3 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2013. Where a hospital's cost reporting period does not coincide with the DY (or partial DY in DY3), the uncompensated care costs computed for a cost reporting period can be allocated to the DY (or partial DY) recover provider overpayments as it determines necessary based on the number its reconciliation calculations and availability of cost reporting months that overlap with the DY (or partial DY). This is consistent with the methodology for the computation of the OBRA 93 hospital-specific limit for a given DSH State Plan Rate Yearfederal financial participation. The final reconciliation described above will must be performed and completed within six twelve months after all final, audited CMS 2552 cost reports become available online. Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol DSH Allowable Costs Per STC 50(f), the audited hospital Medicare cost report(s) are made available. The final computation of hospital uncompensated care cost limit as described above uses protocol will use the same final cost report Medicaid DSH statutory, regulatory, and other relevant data as that used by the state policy definitions of allowable inpatient hospital and outpatient hospital services and allowable Medicaid and uninsured costs in its final OBRA 93 determining hospital-specific cost limits. To the extent that the determination of uncompensated care costs varies from the Medicaid DSH requirements, the process must be accounted for in this document. Allowable pharmacy costs include the cost of drugs and pharmacy supplies requested by patient care departments and drugs charged to patients. Pharmacy service costs that are not part of an inpatient or outpatient service, such as retail pharmacy costs, are not considered eligible for inclusion in the hospital-specific uncompensated cost limit computation allowable under DSH. To the extent that the determination of allowable pharmacy costs varies from the Medicaid DSH requirements, the process must be accounted for DSH payments in this document. Costs included must be for services that meet the given DSH federal definition and the approved Massachusetts State plan definition of “hospital services” for medical assistance. “Medical assistance” is defined as the cost of care and services “for individuals, and, with respect to physicians’ or dentists’ services, at the option of the State, to individuals [who are eligible]…” Section 1905 of the Act. Medicaid State Plan Rate YearAllowable Costs Massachusetts must use the same definition for all inpatient hospital, outpatient hospital, and physician services, clinic services, non-hospital services, etc. as described in its approved Medicaid state plan, and in accordance with Section 1905 of the Social Security Act and the regulations promulgated thereunder, to define allowable service costs provided by inpatient and outpatient hospitals. Massachusetts identifies other service costs, subject to CMS approval, that are not included in the Medicaid state plan definitions to be included as allowable uncompensated care costs in this document (see Cost Element table). Inpatient chronic disease and rehabilitation hospital services: Inpatient services are routine and ancillary services that are provided to recipients admitted as patients to a chronic disease or rehabilitation hospital. Such services Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. Inpatient psychiatric hospital services: Psychiatric treatment provided under the direction of a psychiatrist in a psychiatric inpatient hospital. Such services are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. Outpatient chronic disease and rehabilitation hospital services: Rehabilitative and medical services provided to a member in a chronic disease or rehabilitation outpatient setting including but not limited to chronic disease or rehabilitation hospital outpatient departments, hospital- licensed health centers or other hospital satellite clinics, physicians’ offices, nurse practitioners’ offices, freestanding ambulatory surgery centers, day treatment centers, or the member’s home. Such services include, but are not limited to, radiology, laboratory, diagnostic testing, therapy services (i.e., physical, speech, occupational and respiratory) and Day surgery services. Such services are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. Outpatient psychiatric hospital services: Services provided to members on an outpatient basis in a psychiatric hospital. Such services are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. 1115 Demonstration Allowable Costs 1115 Demonstration Expenditures: Costs incurred by psychiatric and chronic disease and rehabilitation hospitals for providing services to members eligible for Medicaid through the section 1115 demonstration (i.e., expansion populations) will be counted as allowable costs. In addition, allowable costs of services that are not authorized under the 1115 demonstration include expenditures related to services provided in the programs below and described in the Cost Element table. All services authorized under the section 1115 demonstration are subject to the requirements and limitations specified in the STCs. Diversionary Behavioral Health Services. Medicaid Managed Care Costs: Costs incurred by psychiatric and chronic disease and rehabilitation hospitals for providing services to members enrolled in Medicaid managed care organizations including SCOs and ICOs, prepaid inpatient health plans, and any prepaid ambulatory health plans. Eligible costs are determined using the same methodology under this section. Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol Other Allowable Costs, Approved 1915(c) Waivers – Allowable costs are defined in the Cost Element table. Additional Allowable Costs – Allowable costs are defined in the Cost Element table. Certified Public Expenditures – Determination of Allowable Safety Net Care Pool Costs In accordance with the approved MassHealth Section 1115 demonstration, beginning July 1, 2014, the estimated fiscal year expenditures will be based on the actual fiscal year CMS 2552 and UCCR cost reports.

Final Reconciliation. Each hospitalprovider's uncompensated care costs must be recomputed based on the hospitalprovider's audited CMS 2552 cost report for the actual service period. These recomputed costs must be carried over to the UCCR. The CMS 2552 cost report is audited and settled by the Medicare contractor to determine final allowable costs and reimbursement amounts as recognized by Medicare. For SNCP payments subject to the cost limit pursuant to STC 49(c), each provider’s allowable Medicaid, uncompensated care, and uninsured costs must be reconciled against associated applicable payments received for the year for which the payments were made. SNCP uncompensated care payments made to the hospital provider for a DY cost limit reporting year cannot exceed the recomputed uncompensated care cost limit. If, at the end of the final reconciliation process, it is determined that expenditures claimed exceeded the individual hospitalprovider's uncompensated care cost limit, thereby causing an overpayment, the Commonwealth must recoup the overpayment will be recouped from the hospitalprovider. Specifically, if an overpayment exists, the Commonwealth must determine if the overpayment occurred due to HSN Trust Fund payments or other SNCP payments, or from both payments. To the extent that the overpayment is a result of overpaid funds from the HSN Trust Fund, the Commonwealth must recover from the provider the amount overpaid to the provider from the HSN Trust Fund and credit that amount to the HSN Trust Fund. The HSN Trust Fund will redistribute such amounts to other providers as appropriate. To the extent that the overpayment is not the result of HSN Trust Fund payments, the Commonwealth must recover from the provider the overpayment, and the Commonwealth must properly credit the federal share will be properly credited to the federal government. For hospitals whose accounting fiscal year aligns with the cost limit reporting fiscal year (Federal fiscal year), the Medicaid and uninsured costs will be reflected in the CMS 2552 and UCCR that is submitted for the accounting fiscal year. For acute hospitals whose accounting fiscal years do not align with the reporting fiscal year, the reporting year cost limit will be calculated by applying the appropriate percentage of the two contiguous CMS 2552 and UCCR cost reports that span the reporting fiscal year so that the Federal fiscal year will be represented in the cost limit calculation. The Commonwealth must recover provider overpayments as it determines necessary based on its reconciliation calculations and availability of federal financial participation. Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol The final reconciliation follows described above must be performed and completed within twelve months after all final, audited CMS 2552 cost reports become available online. Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol The Commonwealth will use the same computation reports described below to collect data from these providers. Psychiatric hospitals will fill out the CMS 2552 and UCCR, as outlined above required of other hospitals in the Interim Computation cost limit protocol. CBDCs are non-hospital human and social services contractors that do not file a CMS 2552 cost report; therefore, for the purposes of Uncompensated Care the protocol, the Commonwealth will use only the Massachusetts Uniform Financial Statements and Independent Auditor’s Report (UFR) to determine costs and revenues. The UFR is the set of financial statements and schedules required of human and social service contracting with state departments. For the calculation of provider-specific cost limits, psychiatric hospitals and CBDCs will fill out the necessary reports with the information that is relevant to the services they provide to the Medicaid-eligible and HSN and uninsured populations. DSH Allowable Costs stepsPer STC 50(f), except that the per diems Commonwealth will use the Medicaid DSH statutory, regulatory, and RCCs, policy definitions of allowable psychiatric hospital services and allowable Medicaid and uninsured days and charges, and payment offset amounts used will pertain to costs in determining hospital-specific cost limits in its cost protocols. To the actual service period (rather than extent that the prior period). Per diems and RCCS will be derived from the audited cost report, and Medicaid and uninsured days, charges and payments will be updated with the latest available auditable data for the service period. No trending factor will be applied. The determination of uncompensated care costs must again be adjusted to remove costs related to non-emergency services furnished to unqualified aliens. The state must ensure that there is no duplication of payments for varies from the same hospital uncompensated care costs under Medicaid DSH requirements, the SNCP and under DSH; SNCP payments process must be accounted for in this document. Pharmacy service costs are separately identified on the hospital's OBRA 93 CMS 2552 10 cost report and are not recognized as an inpatient or outpatient hospital service. Pharmacy service costs that are not part of an inpatient or outpatient rate and are billed as pharmacy service and reimbursed as such are not considered eligible for inclusion in the hospital-specific limit. A hospital's uncompensated care cost limit allowable under DSH. To the extent that the determination of allowable pharmacy costs varies from the Medicaid DSH requirements, the process must be accounted for in this document. Costs included must be for services that meet the federal definition and the approved Massachusetts State plan definition of “hospital services” for medical assistance. “Medical assistance” is determined defined as the cost of care and services “for individuals, and, with respect to physicians’ or dentists’ services, at the twelve month period in each DYoption of the State, except to individuals [who are eligible]…” Section 1905 of the Act. Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol Medicaid State Plan Allowable Costs Massachusetts must use the same definition for all inpatient hospital, outpatient hospital, and physician services, clinic services, non-hospital services, etc. as described in its approved Medicaid State plan, and in accordance with Section 1905 of the Social Security Act and the regulations promulgated thereunder, to define allowable service costs provided by institutions for mental disease. Massachusetts identifies other hospitals service costs, subject to CMS approval, that are not included in DY 3 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2013. Where a hospital's cost reporting period does not coincide with the DY (or partial DY in DY3), the Medicaid state plan definitions to be included as allowable uncompensated care costs computed in this document (see Cost Element table). Inpatient psychiatric hospital services: Psychiatric treatment provided under the direction of a psychiatrist in a psychiatric inpatient hospital. Such services are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. Outpatient psychiatric hospital services: Services provided to members on an outpatient basis in a psychiatric hospital. Such services are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. Community Based Detoxification Center (CBDC): CBDCs are eligible to receive Safety Net Care Pool payments as Institutions for Mental Diseases (IMDs) under the section 1115 demonstration. Such services are as described in Section 1905 of the Social Security Act and the regulations promulgated thereunder. Acute Inpatient Substance Abuse Treatment Services: Short-term medical treatment for substance withdrawal, individual medical assessment, evaluation, intervention, substance abuse counseling, and post detoxification referrals provided by an inpatient unit, either freestanding or hospital-based, licensed as an acute inpatient substance abuse treatment service by the Massachusetts Department of Public Health under its regulations at 105 CMR 160.000 and 161.000. These services are delivered in a cost reporting period can three-tiered system consisting of Levels III-A through III-C that must conform with the standards and patient placement criteria issued and enforced by the Massachusetts Department of Public Health's Bureau of Substance Abuse Services. Substance Abuse Outpatient Counseling Service: An outpatient counseling service that is a Massachusetts MassHealth Section 1115 Demonstration Safety Net Care Pool Uncompensated Care Cost Limit Protocol rehabilitative treatment service for individuals and their families experiencing the dysfunctional effects of the use of substances. 1115 Demonstration Population Expenditures: Costs incurred by psychiatric hospitals and CBDCs for providing IMD services to members eligible for Medicaid through the State plan and section 1115 demonstration will be allocated counted as allowable costs. Allowable costs for psychiatric hospital services and CBDC services provided under the 1115 demonstration include service-related expenditures (please note that all services authorized under the section 1115 demonstration are subject to the DY (or partial DY) based on requirements and limitations specified in the number of cost reporting months that overlap with the DY (or partial DYSTCs). This The list of allowable services is consistent with contained in the methodology Cost Element table. Medicaid Managed Care Costs: Costs incurred by IMDs for the computation of the OBRA 93 hospital-specific limit for a given DSH State Plan Rate Yearproviding services to members enrolled in Medicaid managed care organizations including SCOs and ICOs, prepaid inpatient health plans, and any prepaid ambulatory health plans. The final reconciliation described above will be performed and completed within six months after the audited hospital Medicare cost report(s) Eligible costs are made available. The final computation of hospital uncompensated care cost limit as described above uses determined using the same final cost report and other relevant data as that used by the state in its final OBRA 93 hospital-specific limit computation for DSH payments for the given DSH State Plan Rate Yearmethodology under this section.

Final Reconciliation. Each hospital's or physician practice group's uncompensated care costs must be recomputed based on the hospital's audited cost report for the actual service period. The hospital cost report is audited and settled by the Medicare contractor to determine final allowable costs and reimbursement amounts as recognized by Medicare. The physician practice group's cost report is also audited to ensure costs are allowable consistent with Medicare and Medicaid cost principles and applicable OMB Circulars. SNCP uncompensated care payments made to the hospital or physician practice group for a DY cannot exceed the recomputed uncompensated care cost limit. If, at the end of the final reconciliation process, it is determined that expenditures claimed exceeded the individual hospital's or physician practice group's uncompensated care cost limit, the overpayment will be recouped from the hospitalrecouped, and the federal share will be properly credited to the federal government. The final reconciliation follows the same computation as outlined above in the Interim Computation of Uncompensated Care Costs steps, except that the per diems and RCCs, Medicaid and uninsured days and charges, and payment offset amounts amounts, and other relevant statistics such as time study or time study proxy data used will pertain to the actual service period (rather than the prior period). Per diems and RCCS RCCs will be derived from the audited cost report, and Medicaid and uninsured days, charges and payments will be updated with the latest available auditable data for the service period. No trending factor will be applied. The uncompensated care costs must again be adjusted to remove costs related to non-emergency services furnished to unqualified aliens. The state must ensure that there is no duplication of payments Even for the same those particular hospitals who were previously allowed to use hospital uncompensated care costs under the SNCP and under DSH; SNCP payments departmental charges for interim payment purposes, physician professional charges must be accounted for used in the hospital's OBRA 93 hospital-specific limitcomputation of uncompensated cost limit in the Interim Reconciliation above and the Final Reconciliation here. A hospital's or physician practice group's uncompensated care cost limit is determined for the twelve month period in each DY, except for all other hospitals providers in DY 3 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2013. Where a hospital's or physician practice group's cost reporting period does not coincide with the DY (or partial DY in DY3), the uncompensated care costs computed for a cost reporting period can be allocated to the DY (or partial DY) based on the number of cost reporting months that overlap with the DY (or partial DY). This is consistent with the methodology for the computation of the OBRA 93 For hospital-specific limit for a given DSH State Plan Rate Year. The incurred professional service uncompensated care costs, the final reconciliation described above will be performed and completed within six months after the audited hospital Medicare cost report(s) are made available. The final computation of hospital For the physician practice group-incurred professional service uncompensated care cost limit as costs, the final reconciliation described above uses will be performed and completed within eighteen months after the same final filing of physician practice group cost report and other relevant data as that used by report(s). Participating Providers in the state in its final OBRA 93 hospital-specific limit computation for DSH payments for the given DSH State Plan Rate Year.SNCP (Previously approved through December 31, 2013)

Final Reconciliation. Each hospitalFQHC-LA's uncompensated care costs must be recomputed based on the hospital's actual audited cost report for the actual service period. The cost report is audited to ensure costs are allowable consistent with Medicare and settled by Medicaid cost principles and applicable OMB Circulars; and that FQHC services and visits are recognized consistent with the Medicare contractor to determine final allowable costs and reimbursement amounts as recognized by MedicareMedicaid State plan. SNCP uncompensated care payments made to the hospital FQHC-LA for a DY cannot exceed the recomputed uncompensated care cost limit. If, at the end of the final reconciliation process, it is determined that expenditures claimed exceeded the individual hospitalclinic's uncompensated care cost limit, the overpayment will be recouped from the hospitalclinic, and the federal share will be properly credited to the federal government. The final reconciliation follows the same computation as outlined above in the Interim Computation of Uncompensated Care Costs steps, except that the that: - The cost per diems visit is computed based on audited allowable FQHC-LA cost and RCCs, Medicaid and uninsured days and charges, and payment offset amounts used will pertain total visits pertaining to the actual service period (rather than cost report. - Both Medicaid visits and uninsured visits furnished during the prior period)service period are applied to the audited cost per visit to determine the clinic's Medicaid and uninsured costs. Per diems Medicaid and RCCS will uninsured visits must be derived from the audited cost reportlatest available auditable sources, including the State's PMMIS, managed care encounter data, and provider patient accounting records. - Both Medicaid and uninsured daysrevenues, charges applicable to actual service period and payments will be updated with derived from the latest available auditable data for sources, are offset against Medicaid and uninsured costs to arrive at the service periodclinic's uncompensated care costs. - No trending factor will be applied. The uncompensated care costs must again be adjusted to remove costs related to non-emergency services furnished to unqualified aliens. The state must ensure that there is no duplication of payments for the same hospital uncompensated care costs under the SNCP and under DSH; SNCP payments must be accounted for in the hospital's OBRA 93 hospitalAn FQHC-specific limit. A hospitalLA's uncompensated care cost limit is determined for the twelve month period in each DY, except for all other hospitals in DY 3 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2013. Where a hospitalclinic's cost reporting period does not coincide with the DY (or partial DY in DY3), the uncompensated care costs computed for a cost reporting period can be allocated to the DY (or partial DY) based on the number of cost reporting months that overlap with the DY (or partial DY). This is consistent with the methodology for the computation of the OBRA 93 hospital-specific limit for a given DSH State Plan Rate Year. The final reconciliation described above will be performed and completed within six eighteen months after the audited hospital Medicare filing of FQHC-LA cost report(s) are made available. The final computation of hospital uncompensated care cost limit as described above uses the same final cost report and other relevant data as that used by the state in its final OBRA 93 hospital-specific limit computation for DSH payments for the given DSH State Plan Rate Year).

Final Reconciliation. Each hospital's uncompensated care costs must be recomputed based on the hospital's audited cost report for the actual service period. The cost report is audited and settled by the Medicare contractor to determine final allowable costs and reimbursement amounts as recognized by Medicare. SNCP uncompensated care payments made to the hospital for a DY cannot exceed the recomputed uncompensated care cost limit. If, at the end of the final reconciliation process, it is determined that expenditures claimed exceeded the individual hospital's uncompensated care cost limit, the overpayment will be recouped from the hospital, and the federal share will be properly credited to the federal government. The final reconciliation follows the same computation as outlined above in the Interim Computation of Uncompensated Care Costs steps, except that the per diems and RCCs, Medicaid and uninsured days and charges, and payment offset amounts used will pertain to the actual service period (rather than the prior period). Per diems and RCCS will be derived from the audited cost report, and Medicaid and uninsured days, charges and payments will be updated with the latest available auditable data for the service period. No trending factor will be applied. The uncompensated care costs must again be adjusted to remove costs related to non-emergency services furnished to unqualified aliens. The state must ensure that there is no duplication of payments for the same hospital uncompensated care costs under the SNCP and under DSH; SNCP payments must be accounted for in the hospital's OBRA 93 hospital-specific limit. A hospital's uncompensated care cost limit is determined for the twelve month period in each DY, except 1) for PCH in DY 5 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2015, and 2) for all other hospitals in DY 3 in which the uncompensated care cost limit is computed for the three month period ending December 31, 2013. Where a hospital's cost reporting period does not coincide with the DY (or partial DY in DY3DY3 or DY 5), the uncompensated care costs computed for a cost reporting period can be allocated to the DY (or partial DY) based on the number of cost reporting months that overlap with the DY (or partial DY). This is consistent with the methodology for the computation of the OBRA 93 hospital-specific limit for a given DSH State Plan Rate Year. The final reconciliation described above will be performed and completed within six months after the audited hospital Medicare cost report(s) are made available. The final computation of hospital uncompensated care cost limit as described above uses the same final cost report and other relevant data as that used by the state in its final OBRA 93 hospital-specific limit computation for DSH payments for the given DSH State Plan Rate Year.