Hospital-Based

Cost Report Preparation Aid: Filing a Hospital Based Nursing Home Cost Report

The presentation slides are available for download.

Hospital-Based Cost Report Changes

  • A SFY 2026 cost report for each facility owner must be filed regardless of the date on which ownership changed.  Home office cost reports should include all facilities owned during the cost report year. 

    Per Part II Policies and Procedures for Nursing Facility Services manual, Appendix D, part 2.h., “Facilities in which there has been a change of ownership the owners must submit a separate report for each owner.”  

  • All cost reports (Medicaid, Medicare, and Final Settled Medicare) should be uploaded to the MSLC web portal (https://gasnf.mslc.com/). For any access requests or issues, please email [email protected].
  • Schedule A: Added quarterly room rate tables
  • Schedule B-2: Added line Administrative and General Line 33 to identify GLPL Insurance expense
  • Schedule G-1: Updated excess compensation minimum from $62,102 ($29.86/hour) to $64,046 ($33.07/hour).
  • Cost Report Checklist—Added instructions to “Reference” column 

Please download and complete the document below. Note that the Report Template can be used for one or multiple Medicare Cost Report closed years. To view PDF documents, you will need the free Acrobat Reader application.

ADA accessibility compliant versions of the related files are in progress.