SNF Cost Report Forms CMS-2540-10
December 16, 2011Transmittal 3 – December 2011
This transmittal impacts SNF cost reporting periods beginning on or after January 1, 2012. It incorporates a revision required by ACA Section 6104 “Reporting of Direct Care Expenditures.”
This ACA provision requires SNFs to separately report expenditures for wages and benefits for direct care staff (breaking out (at a minimum) registered nurses, licensed professional nurses, certified nurse assistants, and other medical and therapy staff). A new cost report form was added S-3, Part V for the collection of this data. Several other changes/clarification were made in and described in this transmittal.
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