Updated Cost Report
(Excel; file size)

Cost Report Instructions
(Adobe PDF; file size)

Appendix B: Cost Allocation Methodologies
(Adobe PDF; file size)

Uniform Chart of Accounts
(optional) (Excel; file size)

Project Documents

The following documents are available for providers to use to report cost data:

• Updated Cost Report – A streamlined cost report that incorporates provider suggestions and other improvements
• Cost Report Instructions – Detailed instructions regarding the cost report; instructions also include the following appendixes:
  • Appendix A: Allowable Cost Rules – Expanded instructions on allowable costs to assist providers in interpreting the federal guidelines cited in previous cost report tools and instructions
  • Appendix B: Cost Allocation Methodologies – Guidance regarding the allocation of costs, by category, on Schedule 1 of the cost report
• Uniform Chart Of Accounts (optional) – A detailed list of expense accounts that tie to Schedule 1 of the cost report; if desired, providers can implement the uniform chart of accounts in the facility’s accounting system to streamline completion of the annual cost report
  
  

File Requirements

To complete the cost report, providers must use Microsoft Excel, at a minimum, Microsoft Excel 97. 

Remember

Providers should be prepared to submit cost reports for their most recent financial audit.  Providers that report on a fiscal calendar other than the State Fiscal Year (i.e., calendar year or other) do not need to convert any audits to a State Fiscal Year basis.