Cost reporting / audit
Electronic cost report exhibit templates
This is information about exhibit templates for filing a cost report in electronic format.
IRIS XML - CMS Presentation on usage and approved vendors
CMS has approved the following XML IRIS software vendors.
Helpful tips to expedite cost report tentative settlements – worksheet E-1, Part I
To expedite receiving tentative settlement payments, record provider payments and receivables correctly in Worksheet E-1 Part I.
Outlier reconciliation criteria for IPPS and LTCH PPS hospitals
View this information about outlier reconciliation criteria for IPPS and LTCH PPS hospitals and the latest CMS change request.
Medicare Advantage (MA) supplemental wrap-around payments -- reason code 37098
Medicare Advantage (MA) supplemental wrap-around payments -- reason code 37098 for federally qualified Health centers (FQHCs) that have a written contract with an MA organization.
Provider Reimbursement Manual
View various sections of the Provider Reimbursement Manual applicable to audit and reimbursement.
FY2027 hospital wage index home page
View the FY27 wage index home page to find the timetable and PUF
Low and no Medicare utilization cost reports
This defines what is required when filing a low or no utilization cost report.
Financial Management Manual
View these sections of the Financial Management Manual for information on cost reports and credit balance reports.