2020 Cost and/or Accountability Report Information

Notice

View the Rate Analysis Digital Signature Authorization information.

The 2021 Cost and/or Accountability Reports for the following programs will be submitted through the State of Texas Automated Information Reporting System (STAIRS).

  • 24-Hour Residential Child Care (24RCC)
  • Community Living Assistance and Support Services - Case Management Agency (CLASS-CMA)
  • Community Living Assistance and Support Services - Direct Service Agency (CLASS-DSA)
  • Day Activity and Health Services (DAHS)
  • Deaf Blind Multiple Disabilities Waiver (DBMD)
  • Early Childhood Intervention (ECI) – Case Management
  • Early Childhood Intervention (ECI) – Specialized Rehabilitative Services
  • Home and Community based Services/Texas Home Living (HCS/TxHmL)
  • Intermediate are Facilities for Individuals with an Intellectual Disability or Related Conditions (ICF/IID)
  • Nursing Facility (NF)
  • Primary Home Care (PHC)
  • Rehabilitation Services – Mental Health
  • Residential Care (RC)
  • Service Coordination – Individuals with an Intellectual Disability or Related Condition
  • Targeted Case Management – Mental Health
  • STAR+PLUS services affiliated with the above service types

Cost Report Release, Request, and Due Date

The normal release date each year for STAIRS cost reports for all programs is February 1st with a due date of April 30, 2021.

The 2020 STAIRS Cost and/or Accountability Report request will go out on February 1st, 2021, and will be distributed via two methods:

  • The request letter will be posted to the HHSC website in the Report Request Letters section below. In addition,  an email will be sent to all providers through the HHSC GovDelivery alerts.
  • An email will also be sent out from STAIRS directly to all Entity and Financial Contacts that have been identified for each provider in STAIRS
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 annual basis. 

The Attendant Compensation Rate Enhancement and Direct Care Staffing Compensation Participants

A provider who participates in the Attendant Compensation Rate Enhancement or the Direct Care Staff Compensation programs (rate enhancement) are required to submit accountability reports in the years that they are not required to submit full cost reports. 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. 

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

NF providers who are members of the Pediatric Care Facility class, The Department of Family and Protective Services’ (DFPS) 24-Hour Residential Child Care (24-HR RCC) providers will continue to submit their cost reports every year.

Deaf-Blind Multiple Disabilities Waiver providers enrolled in the Rate Enhancement program will submit their accountability reports every year.

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. 2020 reports collected in 2021)

Report Type Reports Collected
CR 24RCC
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. 2019 reports collected in 2020)

Report Type Reports Collected
CR 24RCC
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.

Report Request Letters

View the STAIRS General Announcement letter (.pdf)

View the STAIRS General Accountability Report Announcement letter (.pdf)

2020 Cost Report Documents

View the Program Specific Methodology Rules

View the Cost Report Program Specific Instructions

View the Cross-walk to CPA Comptroller Objects of Expense (.pdf)

View the Cost Report Worksheets and Worksheet Instructions

View the Cost Report Schedules (NF Only)

STAIRS - State of Texas Automated Information Reporting System

STAIRS is an online application through which providers will prepare and submit their 2020 cost and accountability reports.

Providers who submitted their 2019 Cost Report via STAIRS will use the same logon information to access their 2020 Cost and Accountability Report. An email will be sent to these providers from the STAIRS system that will include reminder information about accessing the system.

New providers without prior access to STAIRS will be sent an email from the STAIRS system by February 1, 2021, containing STAIRS login information including their username and password.

This email will be sent to the Primary Entity Contact designated by HHSC Provider Finance Department (PFD) based on enrollment information previously submitted to HHSC or DFPS. Questions regarding STAIRS access for new providers should be sent to costinformation@hhsc.state.tx.us.

It is important to understand that each entity controls who is given access to their cost report. Access to STAIRS is granted through the assignment of roles that consist of:

  • Entity Contact (primary or secondary)
  • Financial Contact (primary or secondary)
  • Preparer

The Primary Entity Contact must assign a "primary Financial Contact". Then, either of these Primary Contacts must assign at least one "Preparer" who will be responsible for completing the entity's cost report.
Only the Primary Entity Contact and the Primary Financial Contact may grant access to their cost report in STAIRS. Persons who feel they need access to the entity's cost report should consult with the Primary Contacts for that Entity.

When a Contact or Preparer is added, STAIRS will automatically send an email to that person providing them with access information including a username and password.
Reference materials are available once you log onto STAIRS at the bottom of the main screen. Please take time to review the reference material document titled Helpful Information for Contacts and Preparers. This document includes information on managing (adding, deleting, modifying) contacts and roles as well as descriptions regarding the functionality of these roles.

Mandatory Training Requirements for Preparers in STAIRS

Per Title 1 of the Texas Administrative Code (1 TAC), Part 15, Chapter 355, Subchapter A, Rule 355.102(d) HHSC requires that all cost report preparers attend a mandatory training prior to completing a cost or accountability report. HHSC provides a list of preparers who have met the mandatory cost report training requirements. The entity must select a preparer from this list through the STAIRS application. If the entity’s desired Preparer is not on the trained preparers list this means the desired preparer has not met the training requirements and must do so before they can be added to the list and selected to complete a report (see Cost Report Training below for additional information).

Excusal from Filing a Cost and/or Accountability Report

View information regarding being excused from submitting a Cost and/or Accountability Report.

Cost Report Training

View information regarding cost report training.

Cost report training is available for the 2020 Cost and/or Accountability Reports for all cost report Preparers.

Providers will be notified via email through the HHSC and DFPS electronic communication system when the training information is posted.