Cost Report Update For Provider-Based Hospices
Posted on Monday, September 14, 2015 3:05 PM
CMS is in the process of modifying all cost reporting forms and instructions used by hospice providers to include reporting of costs by level of care. These changes are significant and require expansion of data collection efforts and modification of a hospice's chart of accounts to ensure costs are attributed in detail to the appropriate level of care, according to NAHC. The final costs reporting forms and instructions that CMS modified to reflect these changes are applicable to freestanding hospice providers and became effective for cost reporting years beginning on or after October 1, 2014.
CMS has recently requested comment on identical revisions to cost reporting forms and instructions for hospital and skilled nursing facility (SNF)-based hospices (form CMS-2540-10). The hospital-based hospice forms/instructions have already gone through an initial public comment period; we are now awaiting a second opportunity to comment. For SNF-based hospice forms/instructions, CMS has requested public comment twice ; the second comment period for the SNF-based hospice changes ended on September 11, 2015.
"Relative to the second round of the SNF cost report changes, CMS posted an earlier version of the instructions and neglected to post the forms; they are in the process of correcting the posting on the website
. In the interim, CMS has supplied the National Association for Home Care & Hospice (NAHC) with copies of the instructions and forms; they are available for viewing here
Important Note from NAHC:
"CMS’ initial intent was to make the SNF-based hospice cost report changes effective for cost reporting years beginning on/after October 1, 2014; CMS now intends for the changes to become effective for cost reporting years beginning on/after October 1, 2015. NAHC does NOT anticipate that this date will change, so if SNF-based hospices have not yet modified their chart of accounts or data collection processes, they should do so now
. The expanded data collection requirements are included in a new series of cost report worksheets (Worksheet O)."
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