A notice published by the Centers for Medicare and Medicaid Services (CMS) on July 2, 2009, requests Office of Management and Budget approval for a revised Hospital and Hospital Health Care Complex Cost Report, proposed to take effect for cost reporting periods beginning on or after February 1, 2010 (new form CMS-2552-10 will replace existing form CMS-2552-96). Such revisions mark the first major change to the hospital cost reporting form since 1996. In a supporting statement, CMS explained that the revisions are necessary to:

  • Clarify existing instructions and definitions
  • Standardize reporting of legislative and policy changes incorporated in the prior version of the cost report through transmittal updates
  • Standardize subscripted lines and renumber forms
  • Reorganize data on Worksheet S-2 for better flow
  • Remove obsolete worksheets
  • Delete obsolete cost centers
  • Assign standard reporting lines and incorporate settlement worksheets for psychiatric facilities or subproviders, IRFs or subproviders and LTCHs
  • Include a worksheet for IME and GME
  • Include Worksheet S-2, Part II, in order to incorporate data previously reported on form CMS-339 (Provider Cost Report Reimbursement Questionnaire); require electronic submission as part of the cost report electronic filing and eliminate separate submission of the Form CMS-339
  • Include Worksheet S-3, Part IV to collect wage information previously reported on the Form CMS-339
  • Include Worksheet S-3, Part V to collect contract labor and benefit costs
  • Redesign numerous worksheets for more efficient collection of data

CMS is accepting comments (electronically or by mail) on the proposed revisions until August 31, 2009. For more information on submitting comments, see theJuly 2, 2009, Federal Register at 74 Fed. Reg. 31,738. Detailed information relating to the revised cost report, including summaries of proposed revisions and proposed revised cost reporting instructions, are available on the CMS website under "downloads."