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.
Cost and Accountability Report Training Cycle
2021 Cost Reports for 24 RCC, CLASS-CMA, CLASS-DSA, DAHS, MEI, PHC, and SSLC programs must attend the 2021 mandatory cost report training held in 2022.
2021 Accountability Reports for all programs eligible for rate enhancement must have attended the 2020 cost report training (held in 2021) or 2021 cost report training (held in 2022).
2022 Contracts Terminating or having a Change of Ownership and enrolled in the Rate Enhancement program, requiring an Accountability Report, must have attended the 2020 cost report training (held in 2021) or 2021 cost report training (held in 2022).
2022 Cost Reports for 24 RCC, HCS/TxHmL, ICF/IID, MEI, NF, RC, and SSLC programs must have attended, and received credit for, the 2022 mandatory cost report training held in 2023.
2022 Accountability Reports for all programs eligible for rate enhancement must have attended the 2021 cost report training (held in 2022) or 2022 cost report training (held in 2023).
2023 Contracts Terminating or having a Change of Ownership and enrolled in the Rate Enhancement program, requiring an Accountability Report, must have attended the 2021 cost report training (held in 2022) or 2022 cost report training (held in 2023).
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. 2021 reports collected in 2022)
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:
Cost Report Training Webinar Information
2022 Cost Report Units of Service Information for Home and Community-based Services (HCS) and Texas Home Living (TxHmL) Programs
The Texas Health and Human Services Commission (HHSC) requires Home and Community-Based Services (HCS) and Texas Home Living (TxHmL) providers to submit 2022 cost reports. Cost reports are due April 30, 2023.
HHSC has provided HCS and TxHmL providers with a lookup tool to assist them in completing the 2022 cost report. The lookup tool will include any units paid through the Client Assignment and Registration (CARE) and Texas Medicaid & Healthcare Partnership (TMHP) claims systems during the cost reporting period.
Please refer to Information Letter 2023-12 for more information on how to obtain the lookup tool and report units of service on the 2022 cost report.
Obtaining 2022 Paid Units of Service through HCS/TxHmL Lookup Tool
HCS/TxHmL providers historically utilized Client Assignment and Registration (CARE) to obtain this information. Beginning in May 2022, HCS/TxHmL claims are processed through the Texas Medicaid & Healthcare Partnership (TMHP) claims system. Due to this transition, HHSC will be providing a lookup tool for identifying paid units of service delivered during the 2022 cost reporting period for HCS and TxHmL providers to use when completing Step 5 of the 2022 cost report. For subsequent years’ cost reports, the information will be available via TMHP.
The 2022 cost reporting lookup tool record will include:
- Only paid units of service (not billed or non-reimbursed units);
- Any units paid through the CARE and TMHP claims systems during the cost reporting period.
The units of service record was queried on March 9, 2023, and reflects paid units only as of the query date. The lookup tool of paid units of service for the HCS and TxHmL 2022 cost report is available to download from the State of Texas Automated Information Reporting System (STAIRS) system. The units of service information is available under Reference materials, located at the bottom of the main screen after logging into STAIRS. A link to this report will also be included in a banner on Step 5 of the cost report.
2022 Cost Report HCS and TxHmL UOS Tool Webinar Demonstration:
Trained Preparers List:
For Security reasons, HHSC will no longer post the training preparers list to the Provider Finance website.
A list (in Excel) of persons who have completed the training requirements and received credit to prepare cost or accountability reports for the year indicated is located on the Dashboard in STAIRS. Users will need to log into their STAIRS account to access the list.
NOTE: Preparers willing to be hired out to prepare cost report are indicated on the list. 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.