Nursing Facility Cost Report Data Submissions

Nursing facilities must file the following reports, as applicable:

• Skilled Nursing Facility Cost Report (SNF-CR)—all nursing facilities
• Realty Company Cost Report (REA-CR)—if the facility pays rent to a realty entity
• Management Company Cost Report (MGT-CR)—if the facility reports management or central office expenses

If there were any changes in your facility’s owners, management, or realty company relationships, or if there are new or additional users accessing CHIA Submissions, complete the Long-Term Care Facility Information Form and submit it to costreports.LTCF@chiamass.gov.

Financial statements are required as part of the SNF/MGT/REA Cost Reports, and failure to submit required financial statements will result in an incomplete cost report submission. Send financial statements to data@chiamass.gov no later than the submission deadline.

Based on updates to the regulation 957 CMR 7.00 (effective February 27, 2026):

• If a Nursing Facility, Realty Company, and/or Management Company obtains independent Audited Financial Statements, a complete copy of its Audited Financial Statements must be filed.
• If a Nursing Facility, Realty Company, and/or Management Company does not obtain Audited Financial Statements, a complete copy of its unaudited Financial Statements must be filed.

New users must register to submit data via CHIA Submissions.

Penalties for Late or Incomplete Reports

Failure to file required reports on time may result in penalties, including rate reductions. See Section 7.06 of 957 CMR 7.00: Nursing Facilities Cost Reporting Requirements for more information.

In accordance with 101 CMR 206.08(7), EOHHS may reduce the provider’s rates for current services by 5% on the day following the date the submission is due and 5% for each month of noncompliance thereafter.

Important: Clear Your Cache

For the system to function properly, all users should clear their web browser cache. Clearing the cache will ensure that you are viewing the most recent version of SNF/MGT/REA Cost Reports. If you do not clear your cache, it may cause your browser to display older versions of the reports and generate error messages.

Save and Validate

There is a loading screen for the SNF cost report when selecting “save and validate” for each schedule. Please wait until the “save and validate” process is completed before moving to another schedule or exiting the application.

To “lock for review” on the Submission and Attestation schedule (Schedule 13), users must “save and validate” each schedule sequentially starting with Schedule 1 of each cost report.

Realty Company and Management Company Information

Schedule 1 of the SNF-CR will automatically populate with the name(s) of your facility’s realty and/or management company. You must confirm whether this pre-populated data is accurate.

If it is not correct for the current period, notify CHIA at Costreports.LTCF@chiamass.gov as soon as possible for any needed corrections or updates.

Uploads are still required in the REA-CR and MGT-CR. The Ownership and Facility Information upload form has been updated to collect more detailed information on ownership in the REA-CR found on Schedule 7. Read the REA-CR Technical Instruction and User Guide for more information.

Reminders

Review the payer category for patient days recorded on the SNF-CR under Schedule 9, Table 2 (Patient Statistics – Days): This table, along with the rest of the cost report, is used to aid rate analysis for CHIA and EOHHS and accuracy in reporting is crucial to the rate building process.

Ensure that you are following the instructions for reporting add-backs from the REA-CR and MGT-CR, where applicable.