
In
1965, the Health Care Financing Administration (HCFA) and
the Office of the Inspector General (OIG) established an
annual reporting mechanism for Hospitals, SNF's, HHA's, and
other health care providers known as the Cost Report. This
reporting mechanism was developed for controlling and
reporting services given to Medicare beneficiaries by
authorized Medicare providers on a cost basis. According to
the regulation, the elements of Federal and State blended
cost factors provide a reasonable cost reimbursement to the
providers. The program also takes into consideration other
elements in calculating the total reimbursement amount:
Capital Related Cost, Related Organizations, Medical
Education Programs, DSH, CRNA, DPU, Home Office Cost
Reports, and Bad Debt. Elements of these guidelines can be
used by all Medicare providers, regardless of size, to
calculate the program reimbursement amount. The regulatory
elements of the program, however, are not intended to be
all-inclusive, and should be used as the foundation for a
more complete and accurate Cost Report preparation.
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 Preparation of Cost Reports
 Re-Opening and Appeals
 PS&R Management and Evaluation
 Home Office Cost Report
 Square Footage Studies
 Disproportionate Share Management and Evaluation
 Implementation and Evaluation of HCFA Regulatory Changes
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If you are a health care provider and would like to know
more about these and other specialized services, please fill
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