Medicare Financial Management Manual (Pub. 100-06), Ch. 9 § 10
Provider Statistical and Reimbursement System
10 – Provider Statistical and Reimbursement System
(Rev. 27, 12-19-03)
The CMS provides each intermediary a standard Provider Statistical and Reimbursement System (PS&R) to
interface with billing form CMS-1450. This system provides reports to be used in developing and auditing
provider cost reports and related data accumulation operations. Providers also must use the reports in
preparing cost reports, and must be able to explain any variances between the PS&R report and the cost
report.
Systems user reference manuals and software are distributed centrally. Updates to the program are prepared
and released as needed. Implement and operate the system in accordance with the following guidelines. The
intermediary shall establish procedures to integrate provider FY data collected prior to PS&R
implementation. Additional information related to the PS&R reporting system can be found in the PS&R
User’s Guide.