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This series will provide an in-depth review of the revised cost report form CMS-224-14 as CLA professionals walk you through the preparation process. By the end of the series, you will understand the key factors that drive reimbursement and the data needed to support the cost report. Even if you do not prepare the cost report, understanding the data used in preparation and the information the cost report can provide is extremely beneficial for organizations. At CLA we believe understanding the overall function of the cost report can provide professionals a better foundation to provide the appropriate data as well as plan for the changing reimbursement environment.
The series is designed to:
- Identify form and reporting changes for 2015.
- Identify and utilize best practices related to data, allocation, and reporting methods.
- Identify the different types of costs and their impact on the cost report.
Lincon Kemp, Reimbursement Director, CliftonLarsonAllen LLP
Darin Nakatsu, CPA Assurance Associate, CliftonLarsonAllen LLP