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 (1996+), Skilled Nursing Facility Cost Report (1996+), Home Health Agency Cost Report (1994+), Renal Facility Cost Report (1994+), Health Clinic Cost Report (2009+), Hospice Cost Report (1999+), and Community Mental Health Center Cost Report (2010+).
