I can’t think of a good reason for refusing to report.
But I can think of a lot of bad ones.
And I wouldn’t set foot in any hospital refusing to send the data.
I’m retired, but this was my line of work, Sr Hospital Reimbursement analyst. I keep in contact with my boss and coworkers. In April CMS advanced my hospital where I worked (major huge hospital) $200 Million for COVID.
So they advance the payments, however, the hospital will have to settle up at end when they do their Medicare Cost report. Any differences will have to be paid back to CMS or paid to the hospital. So glad I’m retired. The audit and tracking is going to be nightmare with huge amount of hospital notes, documentation for payments, etc.