Cost Report Blog

Archive for the ‘Cost Report Information’ Category

Changes to Form 2540 for SNF

Posted by: rvaks on: February 14, 2012

There were a lot of changes recently put out by CMS for the Skilled Nursing Facilities Medicare Cost Report, the SNF 2540 form.   So many, in fact, that the name of the form has changed from 2540-96 to the 2540-10.  These changes are all in effect for cost reports beginning 12/1/10. The following is a [...]

Changes to RHC / FQHC Form 222-92

Posted by: rvaks on: February 13, 2012

CMS recently announced changes to the Rural Health Clinic / Federally Qualified Health Centers Medicare Cost Reports.  These changes are effective for Cost Reports with a FYE of 12/31/11 and later. The following is a highlight of the major changes: Worksheet B, Part I: Lines 7.01 (Medical Nutrition Therapist) and 7.02 (Diabetes Self Management Training) [...]

SNF Partial Year Cost Reports

Posted by: rvaks on: February 11, 2012

Now with the new changes to the SNF Medicare Cost Report, questions have come up as to which is the correct version to file for partial year situations.  In accordance with TDL 11452, providers with short period cost reports beginning on or after 12/1/10 and ending prior to 11/30/11 should continue to file on the [...]

What’s the Naming Convention Of The ECR?

Posted by: rvaks on: March 28, 2011

ECR files have a standard naming convention of eight characters and a three character extension. Two letters that represent the type of facility (ex. HH = HHA, SN = SNF, HS = Hospice, …) The six digits of the provider number Period Two digit extension for the calendar year of the cost report period end [...]

What Is A PI File?

Posted by: rvaks on: March 24, 2011

The Print Image file is a compressed text file that contains the printed worksheets of the Medicare Cost Report. With the PI file, an auditor can view the cost report pages on a computer screen. The PI file has a three line encryption of a little over 70 characters at the end of the electronic [...]

What is an ECR?

Posted by: rvaks on: March 21, 2011

ECR stands for Electronic Cost Report.  CMS requires most of the Medicare cost reports to be submitted in an electronic file format rather than on paper.  CMS approved software must be used to generate the ECR.  The software actually produces two files; 1) the ECR file and 2) the PI (Print Image) file.  Both of [...]

What Is The Settlement, If Any?

Posted by: rvaks on: March 17, 2011

Those providers which can have a settlement, have another worksheet on their Medicare cost report that compares interim payments with Medicare reimbursement deserved, and the difference is the settlement, which can be positive or negative. The reimbursement deserved can be based upon costs, such as a Critical Access Hospital or a Rural Health Clinic, or [...]

What Is The Flow Of The Forms?

Posted by: rvaks on: March 14, 2011

The forms of the Medicare Cost Reports are divided by different letter series.  Most begin with an S series, which records identifying information on the provider (address, date of Medicare certification, etc.) and volumes of services. The second series is the A series , which records the costs of the Trial Balance by cost centers, [...]

What are the different types and what are their names?

Posted by: rvaks on: March 10, 2011

There are several different types of Medicare Cost Reports, required from various providers. Each has its own form number. 2552               Hospital 2540               Skilled Nursing Facility 1728               Home Health Agency 287                 Home Office Cost Statement 265                 Renal Dialysis Facility 222                 Rural Health Clinic/ Federal Qualified Health Clinic 2088               Community Mental Health [...]

What is a Medicare Cost Report

Posted by: rvaks on: March 7, 2011

The Medicare Cost Report is an annual report that is required of various health care providers that participate in the Medicare program. The Cost Report records the provider’s total costs associated with providing services to all patients, and computes the portion of those costs allocated to Medicare patients. For most providers, it also records the [...]


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