The Centers for Medicare & Medicaid Services (CMS) has made a reasonable effort to ensure that the provided reports are up-to-date, accurate, complete, and comprehensive at the time of disclosure. This information reflects data as reported to the Healthcare Cost Report Information System (HCRIS). These reports are a true and accurate representation of the data on file at CMS. Authenticated information is only accurate as of the point in time of validation and verification. Derived conclusions and analysis generated from this data are not to be considered attributable to CMS or HCRIS.
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), Home Health Agency 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), Federally Qualified Health Clinic Cost Report (CMS-224-14) and Community Mental Health Center Cost Report (CMS-2088-92).
The data consists of every data element included in the HCRIS extract created for CMS by the providers’ Administrative Contractor.