CMS Transmittal 1 to the Provider Cost Reporting Forms and Instructions, Chapter 48, Form CMS-287-22
The Home Office Cost Statement, Form CMS-287-22 Transmittal 1 was published by CMS, on October 28, 2022. Transmittal 1 is effective for cost reporting periods beginning on or after October 1, 2022.
This Transmittal implements an electronic reporting requirement for the home office cost statement and updates the forms to more closely reflect other Medicare form sets. Major changes include:
- Designated Schedule S, Part I as Cost Statement Status and added data elements identifying the status, and added the electronic signature statement to the S, Part II Certification.
- Designated Schedule S-1, Part I as Home Office Data to capture identification information applicable to the home office/chain organization (HO/CO); designated key officer data as Part II. This data was previously reported on Schedule A, Part I.
- Designated Schedule S-2, Parts I, II, and III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, to list the components of the HO/CO. This data was previously reported on Schedule A, Parts III-V.
- Designated Schedule A as the updated Reclassification and Adjustment of Trial Balance of Expenses. This data was previously reported on Schedule B.
- Designated Schedule A-6 as the updated Reclassifications of Expenses. This data was previously reported on Schedule B-1.
- Designated Schedule A-7, Part I as Analysis of Changes in Capital Asset Balances; designated Part II as Reconciliation of Capital Cost Centers. This data was previously reported on Schedule B-2.
- Designated Schedule A-8 as the updated Adjustments to Expenses. This data was previously reported on Schedule C.
- Designated Schedule A-8-1 Part I as Adjustments Required as a Result of Transactions with Related Organizations and/or Home Office/Chain Organizations; Designated Part II as Interrelationship of Home Office/Chain Organization to Related Organizations. This data was previously reported on Schedule D.
- Designated Schedule B, Parts I, II, & III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, for direct allocations of capital related costs. This data was previously reported on Schedule E.
- Designated Schedule B-1, Parts I, II, & III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, for direct allocations of non-capital related costs. This data was previously reported on Schedule E-1.
- Designated Schedule C, Parts I, II, & III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, for function allocations of capital related costs. This data was previously reported on Schedule F, Part I.
- Designated Schedule C-1, Parts I, II, & III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, for statistics to functionally allocate capital related costs. This data was previously reported on Schedule F, Part II.
- Designated Schedule D, Parts I, II, & III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, for function allocations of non-capital related costs. This data was previously reported on Schedule F-1, Part I.
- Designated Schedule D-1, Parts I, II, & III as Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively, for statistics to functionally allocate non-capital related costs. This data was previously reported on Schedule F-1, Part II.
- Designated Schedule E for the allocation of pooled costs for the double allocation method. This data was previously reported on Schedule G, Part I.
- Designated Schedule E-1, Parts I, II, & III for the allocation of pooled costs to Healthcare Components, Non-Healthcare Components, and Region/Division Components, respectively. This data was previously reported on Schedule G, Part II.
- Added the Schedule F, Parts I, II, and III, to summarize capital related costs by healthcare components, non-healthcare components, and region/division components, respectively.
- Added the Schedule F-1, Parts I, II, and III, to summarize non-capital related costs by healthcare components, non-healthcare components, and region/division components, respectively.
- Designated Schedule G as the updated Balance Sheet. This data was previously reported on Schedule J.
- Designated Schedule G-1 as the updated Statement of Revenues and Expenses. This data was previously reported on Schedule I.
CMS has started the test/approval process and HFS expects T1 software to be approved and available for use soon. The published T-1 transmittal can be found at the link below:
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