The due date for the cost report is determined by which date(s)?

• A. The earlier 90-day date
• B. The later 90-day date
• C. The average of both dates
• D. The 90th day after fiscal year end

Answer: (B)

Focus on when the two year-end milestones would push the deadline. There are two 90-day windows that can determine the cost report due date: 90 days after the end of the cost reporting period and 90 days after the end of the fiscal year. The required due date is the later of those two dates. This ensures the report includes all costs for the full year and allows time for finalizing data and any adjustments before submission. Submitting by the earlier window could miss late-year costs, and taking an average or a single 90-day after fiscal year end wouldn’t align with the actual regulatory rule.