Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

55 Pa. Code § 6210.76. Cost reporting.

§ 6210.76. Cost reporting.

 (a)  Each facility shall submit a cost report to the Department within 90 days following the close of each fiscal year as designated by the facility in accordance with §  6210.91 (relating to annual reporting).

 (b)  The time frame for submission of cost reports may be extended for an additional 30 days with written approval from the Department’s Office of Developmental Programs for non-State operated ICFs/ID and from the Department’s Bureau of Financial Operations for State operated ICFs/ID.

 (c)  Cost reports shall be submitted on Department form MA-11.

 (d)  The cost report shall be prepared using the accrual basis of accounting and shall cover a fiscal period of 12 consecutive months.

 (e)  Facilities beginning operations during a fiscal period shall prepare a cost report from the date of approval for participation to the end of the facility’s fiscal year.

 (f)  The cost report shall identify costs of services, facilities and supplies furnished by organizations related to the provider by common ownership or control.


   The provisions of this §  6210.76 amended under section 443.1(2) and (3) of the Human Services Code (62 P.S. §  443.1(2) and (3)).


   The provisions of this §  6210.76 amended June 17, 2016, effective June 18, 2016, 46 Pa.B. 3177. Immediately preceding text appears at serial page (276207).

Cross References

   This section cited in 55 Pa. Code §  6210.111 (relating to failure to file a cost report).

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