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Cost Report Excusal Information

A provider may be excused from submitting a Cost Report if certain criteria have been met for their fiscal year. If the provider believes any of the below criteria have been met for their program, they must contact the Provider Finance Department, via email, to be excused from submission of their cost report. The HHSC Provider Finance Department may request documentation or verify billing data to grant the excusal. If the provider is excused from submission of the cost report but is a participant in the Attendant Compensation Rate Enhancement program or the Direct Care Staffing Enhancement program, they may be required at a later date to submit data related to attendants or direct care staff to determine if requisite program requirements were met.

To request an excusal from filing a cost report can be emailed by the Entity Contact to CostInformationPFD@hhs.texas.gov. 

24RCC

  • The provider has no current contract(s) within the state for 24-Hour Residential Child-Care program.
  • The total number of DFPS-placed days and Single Source Continuum Contractor (SSCC)-placed days was 10 percent or less of the total days of service provided during the cost-reporting period. 
  • For facilities that provide Emergency Care Services only, the occupancy rate was less than 30 percent during the Cost Reporting period. 
  • For all other facility types except child-placing agencies and those providing Emergency Care Services, the occupancy rate was less than 50 percent during the Cost Reporting period.

CLASS-CMA and CLASS-DSA

  • If the provider performed no billable services during the provider’s cost-reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider’s control, such as the loss of records due to natural disasters or removal of records from the provider’s custody by a regulatory agency, make Cost Report completion impossible.
  • If all the contracts that the provider is required to include in the cost report have been terminated before the Cost Report due date.

DAHS

  • If the provider performed no billable services during the provider's Cost Reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider's control, such as the loss of records due to natural disasters or removal of records from the provider's custody by a regulatory agency, make Cost Report completion impossible.
  • If all of the contracts that the provider is required to include in the cost report have been terminated before the cost-report due date.
  • If the provider’s total of units of service provided to HHSC recipients during the cost-reporting period is less than the total number of calendar days included in the cost-reporting period times 1.5.

NF

  • If the provider performed no billable services during the provider's Cost Reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider's control, such as the loss of records due to natural disasters or removal of records from the provider's custody by a regulatory agency, make Cost Report completion impossible.
  • If all of the contracts that the provider is required to include in the cost report have been terminated before the cost-report due date.
  • If the total number of days that the provider performed service for HHSC recipients during the cost-reporting period is less than the total number of calendar days included in the cost-reporting period. 

PHC

  • If the provider performed no billable services during the provider’s Cost Reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider’s control, such as the loss of records due to natural disasters or removal of records from the provider’s custody by a regulatory agency, make Cost Report completion impossible.
  • If all the contracts that the provider is required to include in the cost report have been terminated before the cost-report due date.

HCS

  • If the provider performed no billable services during the provider’s Cost Reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider’s control, such as the loss of records due to natural disasters or removal of records from the provider’s custody by a regulatory agency, make Cost Report completion impossible.
  • If all the contracts that the provider is required to include in the cost report have been terminated before the cost-report due date.

ICF

  • If the provider performed no billable services during the provider's Cost Reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider's control, such as the loss of records due to natural disasters or removal of records from the provider's custody by a regulatory agency, make Cost Report completion impossible.
  • If all of the contracts that the provider is required to include in the cost report have been terminated before the cost-report due date.
  • If the total number of days that the provider performed service for HHSC recipients during the cost-reporting period is less than the total number of calendar days included in the cost-reporting period.

RC

  • If the provider performed no billable services during the provider's Cost Reporting period.
  • If the Cost Reporting period would be less than or equal to 30 calendar days or one entire calendar month.
  • If circumstances beyond the provider's control, such as the loss of records due to natural disasters or removal of records from the provider's custody by a regulatory agency, make Cost Report completion impossible.
  • If all of the contracts that the provider is required to include in the cost report have been terminated before the cost-report due date.
  • If the total number of days that the provider performed service for HHSC recipients during the Cost Reporting period is less than the total number of calendar days included in the Cost Reporting period.