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Cost Report 101 FINAL - South

cost Report Preparation and Documentation 101 A How-To Guide to Workpaper and Supporting Documentation Preparation Documentation PreparationEssential Consulting Medicare Reimbursement Methodologies Medicare Reimbursement Methodologies What is a cost Report and Why is it Important Filing Guidelines Basic Flow of a cost Reportp Most Common Data Used in a cost Report Basic Data Rules and Reconciliations Basic Data Rules and ReconciliationsEssential Consulting Review of cost Report Pages Their Data and the Review of cost Report Pages, Their Data and the Workpapers Needed to Support Them: WS A (Summary Trial Balance of Expenses)(y) WS A-6 (Reclassifications) WS A-8 (Adjustments) WS B-1 (Statistical Allocation of Overhead Expenses) WS B-1 (Statistical Allocation of Overhead Expenses) WS C (Patient Treatment Revenues Total Charges) Settlement (Charges and Data)SS(Q) WS S-2 (Provider)

2552-96 vs 255296 vs. 2552-10 • The new hospital cost report form 2552-10 must be used for all cost reports with FYE of 4-30-2011 and later.

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