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Click here for a Memo from the Departments regarding recent changes to the cost reporting process.


Project Documents
 The following documents are available for providers to report cost data:

  • Updated Cost Report Updated for the new SFY 2020 cost reporting period; also include supplementary files: SFY Cost Report
  • Cost Report Supplemental Worksheets A and B (Optional) Two worksheet to allow providers to quickly list supplementary information for cost report submissions, if needed: SFY Supplemental Worksheets A and B
  • Cost Report Supplemental Worksheet C (Optional) A worksheet to allow providers to report costs related to new regulations: SFY Supplemental Worksheet C
  • Cost Report Calculator (Optional) A calculator to help providers allocate costs on Schedule 1, if needed: SFY Square Footage Calculator 
  • Cost Report Instructions Instructions for the cost report; instructions also include two appendixes: SFY Cost Report Instructions
  • Appendix A: Allowable Cost Guidelines Expanded instructions regarding allowable costs: SFY Appendix A - Allowable Cost Guidelines
  • Appendix B: Standard Cost Allocation Methods Guidance regarding the allocation of costs, by category, on Schedule 1 of the cost report: SFY Appendix B - Standard Cost Allocation Methods


If you are unable to access or download any of the files, please email Guidehouse at 


File Requirements

  • To complete the cost report, providers must use Microsoft Excel, at a minimum, Microsoft Excel 97. 
  • To view PDF files, providers must have Adobe Acrobat Reader. Click to download a free copy of the newest version of Adobe Acrobat Reader.



Providers should be prepared to submit cost reports for their most recent financial audit. Providers that report on a fiscal calendar other than the State Fiscal Year (i.e., calendar year or other) do not need to convert any audits to a State Fiscal Year basis.