PROVIDER COST REPORT DATA

INTRODUCTION

Every Medicare-certified institutional provider is required to submit an annual cost report to a Fiscal Intermediary (FI). The cost report contains provider information such as facility characteristics, utilization data, costs and charges by cost center (in total and for Medicare), Medicare settlement data, and financial statement data. Hospital cost report files with fiscal years beginning after September 30, 1989 also contain Hospital Wage Survey data. The data is used in the development and support of payment policy and regulations, research demonstrations, actuarial projections, and various analysis projects. CMS maintains the cost report data in the Health Care Provider Cost Report Information System (HCRIS).

The Provider Cost Report Data chapter discusses files containing cost report data from hospitals, SNFs, ESRD facilities, and HHAs. After a discussion of the cost reporting and settlement processes, this chapter describes these files. The creation, structure, and maintenance of each of these files are similar.

Provider Cost Reports and Data Introduction |Reports and Settelment Processes | Hospital | Other