Cost Report Training

Requirements:

In accordance with Title 1 of the Texas Administrative Code (TAC), Part 15, Chapter355, Subchapter A, Rule 355.102(d), attendance at an HHSC-sponsored cost report training is mandatory for all individuals who sign the Cost Report Methodology Certification as preparer. It is the responsibility of each provider to ensure that each cost or accountability report preparer who signs the Cost Report Methodology Certification has received the appropriate Cost Report Training from the appropriate Texas Health and Human Services Commission (HHSC) training session. Cost or accountability report preparers may be employees of the provider or persons who have been contracted by the provider for the purpose of 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 any of the following programs if the preparer has not attended the required training.

The following table indicates the cost report training requirements for preparers:

Program

Report Type

Required Training

DBMD

2019 Accountability Report

2020 Accountability Report

2021 Accountability Report

2019 Cost Report Training

2019 or 2020 Cost Report Training

2021 Cost Report Training

DAHS, CPC (CLASS-DSA, PHC)

2019 Cost/Accountability Report

2020 Cost/Accountability Report

2021 Accountability Report

2019 Cost Report Training

2019 or 2020 Cost Report Training

2019 or 2020 Cost Report Training

NF, RC, HCS/TxHmL, ICF/IID

2019 Accountability Report

2020 Cost/Accountability Report

2021 Accountability Report

2018 or 2019 Cost Report Training

2020 Cost Report Training

2019 or 2020 Cost Report Training

24-RCC

2019 Cost Report

2020 Cost Report

2019 Cost Report Training

2019 or 2020 Cost Report Training

MEI

2019 Cost Report

2020 Cost Report

2019 Cost Report Training

2019 or 2020 Cost Report Training

SSLC

2019 Cost Report

2020 Cost Report

2019 Cost Report Training

2019 or 2020 Cost Report Training

Additional Training Information:

All Texas Health and Human Services Commission (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 appropriate credit to be qualified to submit a cost or accountability report as detailed in the table above. 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 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

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.

Charge for Cost Report Training:

HHSC-sponsored Cost Report Training Webinars are offered at no charge.

Cost Report Training Information

View the Training Information Letters:

24RCC CLASS-CMA, CLASS-DSA, DAHS, DBMD, HCS/TxHmL, ICF/IID, NF, PHC, RC (.pdf)

Cost Report Training Webinar Information

View the Cost Report Training Webinar Schedule (.pdf)

View the 24RCC Cost Report Training Webinar Presentation (.pdf)

View the CPC Cost Report Training Webinar Presentation (.pdf)

View the DAHS Cost Report Training Webinar Presentation (.pdf)

View the DBMD Cost Report Training Webinar Presentation (.pdf)

View the HCS/TxHmL and ICF/IID Cost Report Training Webinar Presentation (.pdf)

View the NF Cost Report Training Webinar Presentation (.pdf)

View the RC Cost Report Training Webinar Presentation (.pdf)

Registration

Register for the Cost Report Training Webinars

Trained Preparers List:

View a list (in Excel) of persons who have completed the training  requirements to prepare cost or accountability reports for the year indicated.
NOTE: Preparers willing to be hired out to prepare cost report are indicated on the list above. 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.