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Cost Reports

HCRIS Data Request Disclaimer

The Centers for Medicare & Medicaid Services (CMS) has made a reasonable effort to ensure that the provided data/records/reports are up-to-date, accurate, complete, and comprehensive at the time of disclosure. This information reflects data as reported to the Healthcare Cost Report Information System (HCRIS) by Medicare Administrative Contractors. These reports are a true and accurate representation of the data on file at CMS. Authenticated information is only accurate as of the point in time of validation and verification. CMS is not responsible for data that is misrepresented, misinterpreted or altered in any way. Derived conclusions and analysis generated from this data are not to be considered attributable to CMS or HCRIS.
 

General Information

Medicare-certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor (MAC). The cost report contains provider information such as facility characteristics, utilization data, cost and charges by cost center (in total and for Medicare), Medicare settlement data, and financial statement data. CMS maintains the cost report data in the Healthcare Provider Cost Reporting Information System (HCRIS). HCRIS includes subsystems for the Hospital Cost Report (CMS-2552-96 and CMS-2552-10), Skilled Nursing Facility Cost Report (CMS-2540-96 and CMS-2540-10), Home Health Agency Cost Report (CMS-1728-94), Renal Facility Cost Report (CMS-265-94 and CMS-265-11), Health Clinic Cost Report (CMS-222-92), Hospice Cost Report (CMS-1984-99), and Community Mental Health Center Cost Report (CMS-2088-92).

The data consists of every data element included in the HCRIS extract created for CMS by the provider's Administrative Contractor.

Cost Report Data Available

System Form Beginning Year Ending Year Last Update Release Date
Hospitals - 1996 CMS-2552-96 1996 2011 06/30/2014 07/23/2014
Hospitals - 2010 CMS-2552-10 2010 2014 06/30/2014 07/23/2014
SNF -1996 CMS-2540-96 1996 2012 06/30/2014 07/23/2014
SNF - 2010 CMS-2540-10 2011 2014 06/30/2014 07/23/2014
Home Health Agencies CMS-1728-94 1994 2014 06/30/2014 07/23/2014
Renal Dialysis Facilities-1994 CMS-265-94 1994 2011 06/30/2014 07/23/2014
Renal Dialysis Facilities-2011 CMS-265-11 2011 2014 06/30/2014 07/23/2014
Hospices CMS-1984-99 1999 2014 06/30/2014 07/23/2014
Health Clinics CMS-222-92 2009 2013 06/30/2014 07/23/2014
CMHC CMS-2088-92 2010 2013 06/30/2014 07/23/2014

Frequently Asked Questions

There is a document available at the bottom of this page, the HCRIS FAQ, which answers some questions about HCRIS, the data files, and the cost reporting process.

Technical Assistance

Free assistance to academic, government and non-profit researchers interested in using HCRIS data is available at : ResDAC, the Research Data Assistance Center.

Freedom of Information Act

Individual cost reports may be requested from the Medicare Administrative contractors via the Freedom of Information Act (FOIA). For more information on this process, visit the FOIA page.

Organization of data files: 

For the Hospital Form 2552-1996, Hospital Form 2552-2010 , SNF Form 2540-1996, SNF Form 2540-2010 and HHA cost reports, there is one zipped file for each fiscal year. The links to these can be found on the "Downloads by Fiscal Year" page.

For the Hospice, Renal, Health Clinic and CMHC cost reports, there is one zipped file each that contains all data for all the fiscal years. The links to these can be found on their section pages. 

Each zipped file contains the Report (Rpt);  Numeric(Nmrc);  and Alpha-Numeric(Alphnmrc) files for the fiscal year covered.  Additionally, Hospital(1996), SNF(1996)and HHA data sets will contain a Rollup file for each year. These files may be unzipped with Winzip 8.0 or a higher version.

Notes

The Hospital and Skilled Nursing Facility cost report data cannot be loaded into Microsoft Excel.  The numeric data file for these cost reports is too large for the application. 

Most of our data users are loading the data into Oracle, SAS, SPSS Statistical Package, Microsoft SQL Server, and DB2. Some users have reported successfully loading the data into Microsoft Access; however, the stated limit from Microsoft is 2GB.  CMS does not support or provide any technical assistance of user's choice of data load. 

Please see the report specific documentation on the each cost report's web page. Send any further questions about this data to our Healthcare Cost Report Information System (HCRIS) mailbox HCRIS@cms.hhs.gov.. You can also send any special cost report data requests to this mailbox; however, there is a charge for customized data reports.