Form CMS-339 Requirements
Recent changes in the Medicare payment system have resulted in a majority of the providers being reimbursed under a Prospective Payment System (PPS). As a result, the Centers for Medicare & Medicaid Services (CMS) has determined that certain sections and/or questions contained in Form CMS-339 are no longer relevant in the PPS environment and, therefore, should not have to be completed by all providers.
Accordingly, for cost reports received on or after January 1, 2002, Form CMS-339 will be acceptable if the sections/questions and related exhibits are completed as detailed below.
Non-Hospital Providers, Children's Hospitals, and PPS Hospitals without any excluded units
|
SECTION
|
TITLE
|
QUESTIONS TO BE COMPLETED
|
|---|---|---|
| A
|
Provider Organization and Operation
|
1, 4
|
| B
|
Financial Data and Reports
|
1, 2
|
| G
|
Approved Educational Activities
|
ALL
|
| I
|
Purchased Services
|
4
|
| K
|
Home Office Costs
|
7
|
| L
|
Bad Debts
|
ALL
|
| M
|
Bed Complement
|
ALL
|
| N
|
PS&R Data
|
ALL
|
| P
|
Wage Related Costs
|
ALL
|
Hospitals Excluded from PPS and PPS Hospitals that have a Unit Excluded from PPS
|
SECTION
|
TITLE
|
QUESTIONS TO BE COMPLETED
|
|---|---|---|
| A
|
Provider Organization and Operation
|
1, 4
|
| B
|
Financial Data and Reports
|
1, 2
|
| C
|
Capital Related Costs
|
1 through 7
|
| D
|
Interest Expense
|
ALL
|
| G
|
Approved Educational Activities
|
ALL
|
| I
|
Purchased Services
|
2 through 4
|
| J
|
Provider-Based Physicians
|
ALL
|
| K
|
Home Office Costs
|
ALL
|
| L
|
Bad Debts
|
ALL
|
| M
|
Bed Complement
|
ALL
|
| N
|
PS&R Data
|
ALL
|
| P
|
Wage Related Costs
|
ALL
|
If you have any questions, please contact the Audit Supervisor assigned to your facility at 1-866-734-9444 or refer to our Contacts page.
Page Last Updated: Thursday, 18-Mar-2010 05:48:17 CDT
