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.
Complete User Agreement
Complete and sign the CHIA Data Reporter User Agreement (DRUA) after reviewing the DRUA instructions. Note that each individual user for an organization must complete the form.
Submit User Agreement
Submit the completed Data Reporter User Agreement to DL-Data-Submitter-HelpDesk@chiamass.gov. You will be notified when your account is ready to use.
Recommended Links
CHIA Regulations (CMR)
Access CHIA's regulations governing health care data collection and reporting in Massachusetts, including current rules, administrative bulletins, and hearings.
Provider Financials/Cost Reports
Provider financial and cost reports are submitted from acute hospitals, affiliated physician groups, hospital health systems, hospitals, skilled nursing facilities, resident care facilities, and other providers.