Requirements:
In accordance with Title 1 of the Texas Administrative Code (TAC), Part 15, Chapter 355, Subchapter A, Section 355.102(d), attendance at a Texas Health and Human Services Commission (HHSC) sponsored cost report training is mandatory for all individuals who sign the Cost Report Methodology Certification as the preparer. Each provider is responsible for ensuring that each cost or accountability report preparer who signs the Cost Report Methodology Certification has received the appropriate Cost Report Training from the appropriate HHSC training session. Cost or accountability report preparers may be employees of the provider or persons contracted by the provider for 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 the following programs if the preparer has not attended the required training.
Cost and Accountability Report Training Cycle
Providers and preparers submitting 2024 Cost Reports for 24 Hour Residential Child Care (24RCC); Home and Community-based Services (HCS); Texas Home Living (TxHmL); Intermediate Care Facilities for Individuals with an Intellectual Disability or Related Conditions (ICF/IID); Residential Care (RC) and Nursing Facilities (NF) must attend the 2024 mandatory cost report training held in 2025. 24RCC Single Source Continuum Contractors (SSCC) providers or preparers submitting quarterly 2025 cost reports must attend the 2024 mandatory cost report training (held in 2025).
Providers or preparers submitting 2025 Accountability Reports for all programs eligible for rate enhancement must attend the 2024 cost report training (held in 2025) or the 2023 cost report training (held in 2024).
2025 Contracts Terminating or having a Change of Ownership and enrolled in the Rate Enhancement program, requiring an Accountability Report, must attend the 2024 cost report training (held in 2025) or the 2023 cost report training (held in 2024).
2023 Cost Reports for 24RCC, CLASS Direct Service Agency and Case Management and Primary Home Care (CPC), Day Activity Health Services (DAHS), and State Supported Living Center (SSLC) programs must have attended and received credit for the 2023 mandatory cost report training (held in 2024).
2024 Accountability Reports for all programs eligible for rate enhancement must have attended 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 have attended the 2023 cost report training (held in 2024) or 2022 cost report training (held in 2023).
Attendant Compensation Rate Enhancement Participants
A provider participating 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 demonstrating compliance with the program’s spending requirements.
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
HHSC collects a biennial cost report for all NF providers for expenses incurred during even-numbered years. NF providers are required to submit the 2024 cost report, due on April 30, 2025. HHSC currently uses this report to hold participating providers accountable for spending requirements associated with the direct care staff enhancement program and all NF providers accountable with the Nursing Facility Direct Care Spending Requirements in accordance with 1 TAC Section 355.304. All NF providers will also be required to submit a 2025 accountability report to be held accountable for the Direct Care Staff Enhancement Program and Nursing Facility Direct Care Spending Requirements, due on April 30, 2026.
NF providers must attend mandatory cost report training in 2024 for biennial 2023 cost reports collected in 2024. If providers attend training in 2024, it covers any accountability reports due in 2025. If providers did not attend cost report training in 2024, they will need to attend accountability report training in 2025 for 2024 accountability reports collected in 2025.
Additional Training Information:
All 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 proper credit to be qualified to submit a cost or accountability report, as detailed in the cost report training cycle. 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 the 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
Cost Reporting Cycle
24 Hour Residential Child Care (24RCC), Home and Community-based Services (HCS), Texas Home Living (TxHmL), Intermediate Care Facilities for Individuals with an Intellectual Disability or Related Conditions (ICF/IID), Residential Care (RC), and Nursing Facilities (NF) providers will be required to submit cost reports to HHSC Provider Finance Department in even-numbered years.
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 in odd-numbered 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 Deaf-Blind Multiple Disabilities (DBMD) Waiver providers enrolled in the Rate Enhancement program to submit their accountability reports yearly.
Below is the cost reporting cycle for all Long-term Services and Supports (LTSS) programs:
Even-Year Cost Reports
Even Year cost reports (CR) collected in the Odd Year. (i.e., 2024 reports collected in 2025)
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 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 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
Training Information Letters:
24RCC CLASS-CMA, CLASS-DSA, DAHS, DBMD, HCS/TxHmL, ICF/IID, NF, PHC, RC, SSCC (.pdf)
Training Schedule and Registration
View the Cost Report Training Webinar Schedule (.pdf)
Register for the Cost Report Training Webinars
- 2024 Cost Report / 2025 Accountability Report Webinar Presentations
View the 2024 24RCC Cost Report Training Webinar (.pdf)
View the 2024 CR/ 2025 AR CPC Training Webinar (.pdf)
View the 2024 CR/ 2025 AR DAHS Training Webinar (.pdf)
View the 2024 CR/ 2025 AR DBMD Training Webinar (.pdf)
View the 2024 CR/ 2025 AR HCS/TxHmL and ICF/IID Training Webinar (.pdf)
View the 2024 CR/ 2025 AR NF Training Webinar (.pdf)
- 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)
- 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)
- 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)
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.
2024 CR/ 2025 AR Billing References
View 2024 CR HCS Billing Reference (.pdf)
View 2024 CR ICF Billing Reference (.pdf)
View 2024 CR NF Billing Reference (.pdf)
View 2024 CR RC Billing Reference (.pdf)
View 2024 CR SSLC Billing Reference (.pdf)
View 2025 AR CPC Billing Reference (.pdf)
View 2025 AR DAHS Billing Reference (.pdf)
View 2025 AR DBMD Billing Reference (.pdf)
View 2025 AR HCS Billing Reference (.pdf)
View 2025 AR ICF Billing Reference (.pdf)
View 2025 AR NF PDPM LTC Billing Reference (.pdf)
View 2025 AR NF Rug Billing Reference (.pdf)
View 2025 AR RC Billing Reference (.pdf)
2023 CR/ 2024 AR Billing References
View 2023 CR/CPC Billing Reference (.pdf)
View 2024 AR CPC Billing Reference (.pdf)
View 2023 CR/2024 AR DAHS Billing Reference (.pdf)
View 2023/2024 AR DBMD Billing Reference (.pdf)
View 2023/2024 AR HCS/TxHmL Billing Reference (.pdf)
View 2023/2024 AR ICF Billing Reference (.pdf)
- Cost Report Rule Appendices
Crosswalks of Expenses to Cost Report Steps
View 2023 CR/2024 AR CPC Rule Appendix (.pdf)
View 2023 CR/2024 AR DAHS Rule Appendix (.pdf)
View 2023/2024 AR DBMD Rule Appendix (.pdf)
View 2023/2024 AR HCS/TxHmL Rule Appendix (.pdf)
View 2023/2024 AR ICF Rule Appendix (.pdf)
Allocation Methodologies example SSCC (.pdf)
Allocation Methodologies example All Programs (.pdf)
Organizational Chart (general example) (.pdf)
Trial Balance (general example) (.pdf)
TexMedConnect Long-Term Care (LTC) User Guide (.pdf)
Trained Preparers List:
For security reasons, HHSC will no longer post the training preparers list on the PFD website.
A list (in Excel) of persons who have completed the training requirements and received credit to prepare cost or accountability reports for the indicated year is located on the STAIRS dashboard. Users must log into their STAIRS account to access the list.
NOTE: The list indicates preparers willing to be hired to prepare cost reports. 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.