ODP has issued correspondence on or about May 9, 2012 to some providers whose cost report submissions failed the desk review process.   The letter provides the reasons that the cost report did not pass the desk review process and provides the standard paragraph on your right to appeal.   The full implications of a failed cost report are not yet known.  Please contact mahaschert@aztacinc.com if you received one of these letters and would like to discuss.  You should consult legal counsel if you wish to appeal the denial of your cost report.