Information for Data Submitters: Continuous Skilled Nursing (CSN) Cost Reports

Overview

CHIA is now collecting cost reports for fiscal year (FY) 2025 from Continuous Skilled Nursing (CSN) providers. CHIA collects these reports pursuant to regulation 957 CMR 6.00. The reports are used by CHIA and other public entities for monitoring costs and for health care payment policy development.

Read the Cost Report Instructions found under “Report Resources” in the blue box on the right of this page before beginning work on the cost report. 

What’s New for the FY 2025 CSN Cost Report

• The CSN cost report will now be completed in Excel template format and emailed to csncostreports@chiamass.gov. 
  
  
• Reconciliation of any differences between the financial statements and cost report is now incorporated into the cost report.

Reporting Requirements

CSN agencies are required to submit the following to csncostreports@chiamass.gov no later than June 29, 2026:

• Completed FY 2025 CSN Cost Report (Excel)
  • Download the cost report template from the Report Resources box on the right side of this page.
    Save the file using the following naming convention:
    AgencyName_MassHealthID_FY25_CSN Cost Report
    
    

• FY 2025 Financial Statements (PDF)
  • These documents must be submitted as PDFs.
    Save the file using the following naming convention:
    AgencyName_MassHealthID_FY25_CSN Financial Statements 

The email subject line should read: CSN FY 2025 Cost Report from [Agency Name and MassHealth ID].

Questions

For questions related to the cost report filing, please email csncostreports@chiamass.gov with the following information in the subject line of your email:

1. Reporting year
2. Name of the cost report in question
3. Agency name with MassHealth ID#

Subject Line example: Question on FY 2025 CSN Cost Report – XYZ agency, MassHealth ID #123456789A.