Medicare Financial Management Manual (Pub. 100-06), Ch. 8 § 90.1
Submission of Settled Cost Report Data to CMS
90.1 – Submission of Settled Cost Report Data to CMS
(Rev. 27, 12-19-03)
Within 30 days after issuance of the NPR to the provider, submit to CMS an extract of
the following Medicare cost reports in accordance with the Healthcare Cost Report
Information System (HCRIS) specifications:
• 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 September 30, 1996
• CMS Form 1728-94, Home Health Agency Cost Report, for cost reporting
periods ending on or after September 30, 1994
• CMS Form 265-94, Renal Dialysis Cost Report, for cost reporting periods ending
on or after December 31, 1994
• CMS Form 1984-99, 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.
HCRIS requires only one submission of the cost report data for “Low” or “No Medicare
Utilization” providers. This submission is due within 30 days of the settlement (either
with or without audit) of the cost report.
The cost report data is contained in the HCRIS database at CMS and is updated on a
quarterly basis. This database is available to all users authorized at CMS. The cost
report data files in the HCRIS database are also available to the public on the CMS Web
site.