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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 1806 (March 30, 2024).

55 Pa. Code § 1163.64. Cost reports.

§ 1163.64. Cost reports.

 (a)  A hospital shall complete form MA 336 (Financial Report For Hospital and Hospital-Health Care Complex Under the Medical Assistance Program of the Department of Human Services, Commonwealth of Pennsylvania) or its successor in accordance with the Medicare principles governing reasonable cost reimbursement in Medicare’s Provider Reimbursement Manual (HIM-15) and in accordance with the instructions accompanying the cost report.

 (b)  The hospital shall submit form MA 336 or its successor to the Department’s Office of MA by September 30th of each year. If the hospital participates in Medicare, a completed copy of the Medicare cost report also shall be submitted to the Department as a supplement to form MA 336 or its successor.

 (c)  The hospital’s cost report shall:

   (1)  Be prepared using the accrual basis of accounting.

   (2)  Except as noted in paragraph (4), cover a fiscal period of 12 consecutive months from July 1 through June 30.

   (3)  Include all information necessary for the proper determination of costs payable under the program including financial records and statistical data.

   (4)  In the case of a hospital beginning operations during the fiscal year, cover the period from the date of approval for participation in the MA Program to the end of the fiscal year.


   The provisions of this §  1163.64 adopted June 22, 1984, effective July 1, 1984, 14 Pa.B. 2185; amended June 1, 1990, effective retroactively for July 1, 1988, 20 Pa.B. 2913. Immediately preceding text appears at serial pages (90734) to (90735).

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