Medicare Financial Management Manual (Pub. 100-06), Ch. 8 § 10.4
Submission of Cost Report Data to CMS
10.4 – Submission of Cost Report Data to CMS
(Rev. 84, Issued: 11-16-05; Effective Date: 12-05-05; Implementation Date: 12-05-
05)
You are required to submit an extract of the following Medicare cost reports to CMS in
accordance with the Healthcare Cost Report Information System (HCRIS) specifications
within 210 days of the cost reporting period ending date or 60 days after receipt of the
cost report, whichever is later.
• CMS Form 2552-96, Hospital Cost Report, for cost reporting periods ending
on or after September 30, 1996
• CMS Form 2540-96, Skilled Nursing Facility Cost Report, for cost reporting
periods ending on or after June 30, 1996
• CMS Form 1728-94, Home Health Agency Cost Report, for cost reporting
periods ending on or after December 31, 1994
• CMS Form 265-94, Renal Dialysis Cost Report, for cost reporting periods
ending on or after December 31, 1994
• CMS Form 1983-99, Hospice Cost Report, for cost reporting periods
beginning on or after April 1, 1999
This submission must pass all level one electronic cost report edits (see §10.3 of this
chapter) and all HCRIS reject edits.
If the cost report is deemed to be “Low Medicare utilization” or “No Medicare
utilization”, do not submit a HCRIS extract of the “as submitted” cost report.