July 21 -- The Centers for Medicare & Medicaid Services, Health and Human Services (HHS), invites comments to OMB by August 21, 2023 regarding the Home Health Agency Cost Report.
The Form CMS–1728–20 cost report is used to determine a provider's reasonable cost incurred in furnishing medical services to Medicare beneficiaries and reimbursement due to or from a provider. The Form CMS–1728–20 cost report is also used for annual rate setting and payment refinement activities, including developing a home health market basket. Additionally, the Medicare Payment Advisory Commission (MedPAC) uses the home health cost report data to calculate Medicare margins, to formulate recommendations to Congress regarding the HHA PPS, and to conduct additional analysis of the HHA PPS.
The primary function of the cost report is to implement the principles of cost reimbursement which require that HHAs maintain sufficient financial records and statistical data for proper determination of costs payable under the program. The S series of worksheets collects the provider's location, CBSA, date of certification, operations, and unduplicated census days. The A series of worksheets collects the provider's trial balance of expenses for overhead costs, direct patient care services by level of care, and non-revenue generating cost centers. The B series of worksheets allocates the overhead costs to the revenue and non-revenue generating cost centers using functional statistical bases. The C series of worksheets computes the average cost per visit for HHA services. The D series of worksheets are Medicare specific and are used to determine reimbursement due to the provider or program. The F series of worksheets collect data from a provider's balance sheet and income statement.
Healthcare Cost Report Information System (HCRIS) Data Set - Home Health Agency (HHA)
https://www.cms.gov/research-statistics-data-systems/cost-reports/home-health-agency-1728-2020-form
CMS submission to OMB:
https://www.reginfo.gov/public/do/PRAViewICR?ref_nbr=202307-0938-008 Click on IC List for questionnaire, View Supporting Statement for technical documentation. Submit comments through this site.
ICR also available at
https://www.cms.gov/regulations-and-guidance/legislation/paperworkreductionactof1995/pra-listing/726455075/cms-1728-20
FR notice inviting public comment:
https://www.federalregister.gov/d/2023-15461
For AEA members wishing to submit comments, "A Primer on How to Respond to Calls for Comment on Federal Data Collections" is available at
https://www.aeaweb.org/content/file?id=5806
