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Medicare Cost Reports

Medicare Cost Reports submitted annually to CMS. Cost report contains provider characteristics, utilization data, cost, and charge by cost center. In total and for Medicare, Medicare settlement data, and financial statement data. How do I access my Medicare PS&R reports?

The report or Medicare Cost Reports is a financial report that identifies the cost and charges related to healthcare activities. Medicare Cost Reports Impact Reimbursement! Today. Future Reimbursement. Congress/CMS rate setting and policy decisions are based on data in the Medicare Cost Reports and MedPar. Congress/CMS rate setting and policy decisions are based on data in the Medicare Cost Reports and MedPar.

A Cost report will generally include all the costs incurred by the date of the report, where they are known, a forecast of the costs likely to be incurred during the rest of the project, in so far as these can be foreseen and estimated, and risk allowances for the possibility of unforeseeable costs.

Medicare-certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor (MAC). The cost report contains provider information such as facility characteristics, utilization data, cost and charges by cost center (in total and for Medicare), Medicare settlement data, and financial statement data. CMS maintains the cost report data in the Healthcare Provider Cost Reporting Information System (HCRIS). HCRIS includes subsystems for the Hospital Cost Report (CMS-2552-96 and CMS-2552-10), Skilled Nursing Facility Cost Report (CMS-2540-96 and CMS-2540-10), Cost report (CMS-1728-94), Renal Facility Cost Report (CMS-265-94 and CMS-265-11), Health Clinic Cost Report (CMS-222-92), Hospice Cost Report (CMS-1984-99 and CMS-1984-14), Federally Qualified Health Clinic Cost Report (CMS-224-14), Rural Health Center Cost Report (CMS-222-17) and Community Mental Health Center Cost Report (CMS-2088-92 and CMS-2088-17).

 

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