Information for Data Submitters: Hospital Cost Reports


Report Resources

Submission Deadline

See Regulatory Information:
957 CMR 9.00

Overview

CHIA collects annual hospital cost report for both acute care and non-acute care hospitals. The Massachusetts Hospital Cost Report leverages data already reported by hospitals to Medicare on the CMS 2552-10 filing, while still collecting data specific to Massachusetts hospitals.

This report is used by CHIA for regulatory, policy development, monitoring and informational purposes.


Reporting Requirements

Regulation 957 CMR 9.00 governs the financial reporting requirements for acute and non-acute hospitals, including hospital cost reports, charge books, and quarterly and annual hospital financial data filings. 

The Massachusetts Cost Report seeks to collect a hospital’s full costs as opposed to the Medicare allowable costs or those costs reduce by reasonable cost limits. The Massachusetts Cost Report derives a substantial amount of information from Form CMS-2552-10. The hospital will then complete sections where information was not included on the Form CMS-2552-10 or where breakdowns of information are required. Data elements completed for the Medicare form should inform completion of the Massachusetts Cost Report

Acute hospitals are required to use the Hospital Supplemental Revenue Template (Excel) to report such income. Additional instructions to complete this template are available in the link on the right of this page. 

Non-Acute hospitals will continue to use Tab 4 to report Supplemental Revenue. The template and instructions were updated for the FY2023 filing.

Hospitals submit cost reports through https://chiasubmissions.chia.state.ma.us, CHIA’s web-based transaction service. Registration via a CHIA Data Reporter User Agreement is required to access and use any of CHIA's submission platforms.


Web-Based Submission Platform Registration Information

Most data is submitted via one of CHIA’s Web-Based Submission Platforms. A CHIA Data Reporter User Agreement is required to access and use any of CHIA's submission platforms.

The CHIA Data Reporter User Agreement establishes the terms and conditions under which an organization and its authorized users may access CHIA's Web-Based Submission Platforms. The Agreement requires the following components: a) Main Agreement (Pages 1–4): Completed and signed once per Data Reporter entity b) Exhibit A – User Authorization Form: Completed and signed separately for each individual user who will access CHIA's platforms, including the Agreement Administrator.


Questions

For any questions related to provider data reporting, please email data@chiamass.gov.


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