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Cost and Accountability Report Training

Requirements:

In accordance with Title 1 of the Texas Administrative Code (TAC), Part 15, Chapter355, Subchapter A, Rule 355.102(d), attendance at an HHSC-sponsored cost report training is mandatory for all individuals who sign the Cost Report Methodology Certification as preparer. It is the responsibility of each provider to ensure that each cost or accountability report preparer who signs the Cost Report Methodology Certification has received the appropriate Cost Report Training from the appropriate Texas Health and Human Services Commission (HHSC) training session. Cost or accountability report preparers may be employees of the provider or persons who have been contracted by the provider for the purpose of cost or accountability report preparation. NO EXEMPTIONS from the cost report training requirements will be granted.

Preparers must attend cost report training for every program for which a cost or accountability report is submitted. Such training is required per the information in the training table below for the preparer to be qualified to complete the report for the specific program(s) for which training credit(s) was received. Therefore, if a preparer attends Cost Report Training, as listed in the table below, the preparer is approved to prepare other reports for that program within the biennium.

Preparers who have NOT completed training for a specific program's cost or accountability report will NOT be able to submit a cost or accountability report for that program.

A Cost or Accountability Report will not be accepted for any of the following programs if the preparer has not attended the required training.

Cost and Accountability Report Training Cycle

Providers and/or preparers submitting 2023 Cost Reports for 24 Hour Residential Child Care (24RCC); Primary Home Care, Community Living Assistance and Support Services - Direct Service Agency (CPC); Day Activity and Health Services programs (DAHS) must attend the 2023 mandatory cost report training held in 2024. 24RCC Single Source Continuum Contractors (SSCC) providers or preparers submitting quarterly 2024 cost reports must attend the 2023 mandatory cost report training held in 2024.

Providers or preparers submitting 2024 Accountability Reports for all programs eligible for rate enhancement must attend the 2023 cost report training (held in 2024) or the 2022 cost report training (held in 2023).

2024 Contracts Terminating or having a Change of Ownership and enrolled in the Rate Enhancement program, requiring an Accountability Report, must attend the 2023 cost report training (held in 2024) or the 2022 cost report training (held in 2023).

2022 Cost Reports for 24 RCC, HCS/TxHmL, ICF/IID, MEI, NF, RC, and SSLC programs must have attended, and received credit for, the 2022 mandatory cost report training (held in 2023).

2023 Accountability Reports for all programs eligible for rate enhancement must have attended the 2022 cost report training (held in 2023) or the 2021 cost report training (held in 2022).

2023 Contracts Terminating or having a Change of Ownership and enrolled in the Rate Enhancement program, requiring an Accountability Report, must have attended the 2022 cost report training (held in 2023) or 2021 cost report training (held in 2022).

Attendant Compensation Rate Enhancement Participants

A provider who participates in the Attendant Compensation Rate Enhancement program may be required to submit accountability reports in the years that they are not required to submit full-cost reports. Effective September 1, 2023, HHSC will select a random sample of participating providers to submit an accountability report to demonstrate compliance with the program’s spending requirements. Please see IL 2023-42 regarding Reporting Requirements for Attendant Compensation Rate Enhancement. Providers are notified of the requirement to submit this report in an HHSC Provider Finance Department letter that specifically requests this report.

Providers who do not participate in the rate enhancement program are only required to submit cost reports every two years; no reports will be required in the interim years if they continue to be non-participants in the rate enhancement program.

Nursing Facility Providers

For all nursing facility providers, HHSC collects a biennial cost report for expenses incurred during even-numbered years. Nursing facility providers participating in the direct care staff enhancement program are required to submit the 2023 accountability report, due on April 30, 2024. HHSC currently uses this report to hold providers accountable for spending requirements associated with the direct care staff enhancement program during non-cost reporting years. Participating providers will also be required to submit their regular biennial 2024 cost report, due on April 30, 2025.

HHSC will require nursing facility providers who do not participate in the direct care staff enhancement program to submit a special accountability report for expenses incurred between September 1, 2023, and the start of their 2024 cost reporting period to comply with direct care spending requirements.  For more information regarding direct care spending requirements, please see IL 2023-43 (.pdf) regarding State Fiscal Year 2024 Nursing Facility Direct Care Spending Requirements.

NF providers will need to attend mandatory cost report training in 2023 for biennial 2022 cost reports collected in 2023. If providers attended training in 2023, the training covers any accountability reports due in 2024. If providers did not attend cost report training in 2023, they will need to attend accountability report training in 2024 for 2023 accountability reports collected in 2024.

Additional Training Information:

All Texas Health and Human Services Commission (HHSC) sponsored cost report training will be offered via Webinar. There will be no on-site classroom training or online training. Each Webinar will include both the general and program-specific content for a program.

Upon completion of the appropriate webinar, preparers will be given the appropriate credit to be qualified to submit a cost or accountability report as detailed in the table above. Attendees of Cost Report Training Webinars will not receive a certificate, and there will be NO Continuing Education Units (CEUs) or Continuing Professional Education (CPEs) credits for completing cost report training Webinars.

To sign as preparer of a cost or accountability report for a specific program, the preparer must attend the appropriate Cost Report Training Webinar.

Cost Report Reform Training and Cycle

Introduction to Cost Report Reform

Beginning with the 2018 cost reports, cost report reform began as a pilot for Home and Community-based Services and Texas Home Living (HCS/TxHmL) waiver programs and the Intermediate Care Facilities for Individuals with an Intellectual or Developmental Disability or Related Conditions (ICF/IID) program providers to submit cost reports biennially rather than annually. The Texas Health and Human Services Commission (HHSC) Executive Commissioner directed the Provider Finance Department (PFD) to expand cost report reform to all Long-term Services and Supports (LTSS) programs. The intended frequency of cost report submission is on a biennial basis rather than an annual basis. The 24-RCC and SSCC programs are on a yearly cycle.

Cost Reporting Cycle

CPC (Primary Home Care (PHC), Community Living Assistance and Support Services (CLASS)-Direct Service Agency (DSA), Community Living Assistance and Support Services (CLASS)-Case Management Agency (CMA)), and Day Activity and Health Services (DAHS) providers will be required to submit cost reports to HHSC Rate Analysis Department in odd-numbered years.

Residential Care (RC), HCS/TxHmL, and ICF/IID providers will be required to submit cost reports in even years.

The Department of Family and Protective Services (DFPS) 24-Hour Residential Child Care (24RCC) providers will continue to submit their cost reports yearly. 24RCC Single Source Continuum contractors will need to Deaf-Blind Multiple Disabilities Waiver providers enrolled in the Rate Enhancement program will submit their accountability reports yearly.

Below is the cost reporting cycle for all LTSS programs:

Even-Year Cost Reports

Even Year cost reports collected in the Odd Year. (i.e. 2022 reports collected in 2023)

Report Type Reports Collected
CR 24RCC & SSCC
CR HCS/TxHmL
CR ICF/IDD
CR NF
CR RC
   
AR CPC
AR DAHS
AR DBMD

Odd-Year Cost Reports

Odd Year cost reports collected in the Even Year. (i.e. 2023 reports collected in 2024)

Report Type Reports Collected
CR 24RCC & SSCC
CR CPC
CR DAHS
   
AR DBMD
AR HCS/TxHmL
AR ICF/IDD
AR NF
AR RC

Cost Report Training

The Long-term Services and Supports (LTSS) cost report reform initiative requires preparers of most LTSS cost reports and accountability reports to attend state-sponsored cost report training in the same year that a cost report is required to be submitted to HHSC. Preparers of LTSS cost reports and accountability reports are required to attend training on a schedule that is related to their cost reporting deadlines.

There are no substantive changes to the Department of Family Protective Services (DFPS) 24-hour Residential Child Care program, and the Deaf-Blind with Multiple Disabilities (DBMD) training requirements.

Charge for Cost Report Training:

HHSC-sponsored Cost Report Training Webinars are offered at no charge.

Cost Report Training Information

View the Training Information Letters:

24RCC CLASS-CMA, CLASS-DSA, DAHS, DBMD, HCS/TxHmL, ICF/IID, NF, PHC, RC (.pdf)

Training Schedule and Registration

View the Cost Report Training Webinar Schedule (.pdf)

Register for the Cost Report Training Webinars

2023 Cost Report / 2024 Accountability Report Webinar Presentations

View the 24RCC Report Training Presentation (.pdf)

View the SSCC Report Training Presentation (.pdf)

View the CPC Report Training Presentation (.pdf)

View the DAHS Report Training Presentation (.pdf)

View the DBMD Report Training Presentation (.pdf)

View the HCS/TxHmL and ICF/IID Report Training Presentation (.pdf)

View the NF Report Training Presentation (.pdf)

View the RC Report Training Presentation (.pdf)

2022 Cost Report/ 2023 Accountability Report Webinar Presentations 

View the CPC Report Training Presentation (.pdf)

View the DAHS Report Training Presentation (.pdf)

View the DBMD Report Training Presentation (.pdf)

View the HCS/TxHmL and ICF/IID Report Training Presentation (.pdf)

View the NF Report Training Presentation (.pdf)

View the RC Report Training Presentation (.pdf)

Cost Report/Accountability Report Supplemental Trainings

Allocation Training Presentation Video (.wmv)

Allowable and Unallowable Training Presentation Video (.wmv)

Depreciation Training Presentation Video (.wmv)

Informal Review and Formal Appeals Training Presentation Video (.wmv)

Related Party Training Presentation Video (.wmv)

Vendor Hold Training Presentation Video (.wmv)

Cost and Accountability Report Instructions

Cost Report and Accountability Report Instructions

Cost Report Training Resources

Cost Report Crosswalk, Bill Codes, and Modifiers

Crosswalk Units of Service (Step 5.b.) and the associated bill codes.

View 2023 CR/CPC Billing Reference

View 2024 AR CPC Billing Reference

View 2023 CR/2024 AR DAHS Billing Reference

View 2023/2024 AR DBMD Billing Reference

View 2023/2024 AR HCS/TxHmL Billing Reference

View 2023/2024 AR ICF Billing Reference

View 2023/2024 AR NF Billing Reference

View 2023/2024 AR RC Billing Reference

Cost Report Rule Appendices

Crosswalks of Expenses to Cost Report Steps

View 2023 CR/2024 AR CPC Rule Appendix

View 2023 CR/2024 AR DAHS Rule Appendix

View 2023/2024 AR DBMD Rule Appendix

View 2023/2024 AR HCS/TxHmL Rule Appendix

View 2023/2024 AR ICF Rule Appendix

View 2023/2024 AR NF Rule Appendix

View 2023/2024 AR RC Rule Appendix

Cost Report Schedules

Allocation Methodologies example SSCC (.pdf)

Allocation Methodologies example All Programs (.pdf)

Organizational Chart (general example) (.pdf)

Trial Balance (general example) (.pdf)

Report Worksheets Information

Trained Preparers List:

For Security reasons, HHSC will no longer post the training preparers list to the Provider Finance website.

A list (in Excel) of persons who have completed the training requirements and received credit to prepare cost or accountability reports for the year indicated is located on the Dashboard in STAIRS. Users will need to log into their STAIRS account to access the list.

NOTE: Preparers willing to be hired out to prepare cost report are indicated on the list. HHSC does not endorse anyone on this list and does not ensure that anyone on the list can properly complete a cost report or accountability report.