2013 Certified Home Health Agencies (CHHA) Cost Report

The Department of Health (DOH) posted the 2013 Certified Home Health Agencies (CHHA) cost report software on the Health Commerce System (HCS) with an accompanying Dear Administrator Letter (DAL). DOH recently posted to HCS the 2013 Long Term Home Health Care Program (LTHHCP) and the Personal Care cost report as well. The CHHA cost report must be filed no later than Aug. 31, 2014. Additionally, the operator’s certificate and accountant’s opinion must be electronically filed on or before Aug. 31, 2014. Late cost reports/certifications could result in penalties and not receiving a 2015 Medicaid rate.

Highlights on the changes in the 2013 cost report:

• General Information Page 1: Effective with 2013 CHHA cost report; providers must enter the Begin Date and End Date of the period covered by the report (lines 015 and 016). The lines are not automatically completed as they were before. This change was made to accommodate agencies in operation for less than a full year.
• Accountant’s Certification: The American Institute of Certified Public Accountants (AICPA) recently developed new guidance to clarify accountant opinions and reporting on financial statements.  

The DAL includes directions to both Schedule A and Schedule D for reporting only revenues, expenses, and statistics of the CHHA; and clarifies Schedule I for current charges.

Specific questions or concerns regarding the HCS cost report, electronic certification process, or completion of the cost report should be directed to DOH'sTim Casey or Charles Tobey at 518-473-4421.

Contact: Cheryl Udell, cudell@leadingageny.org, 518-867-8871