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Note: This article requires the Medicare Cost Report Data for Hospitals: Structure to provide context.
The CMS cost report fiscal year files are usually defined using the federal fiscal year that begins 10/1 and ends 9/30 of the following year. Renal Dialysis facilities and Community Mental Health Centers differ and define the CMS fiscal year between 1/1 and 12/31 of the calendar year. CMS assigns each cost report to a CMS fiscal year file based on the individual provider’s cost report begin or end date, depending on provider type. See below for the definitions for each provider type.
| Provider | CMS Fiscal Year | Provider's Cost Report Date |
|---|---|---|
| Hospitals | 10/1/YYYY-9/30/YYYY+1 | FY Begin Date |
| Hospices | 10/1/YYYY-9/30/YYYY+1 | FY Begin Date |
| Skilled Nursing Facilities | 10/1/YYYY-9/30/YYYY+1 | FY Begin Date |
| Home Health Agencies | 10/1/YYYY-9/30/YYYY+1 | FY Begin Date |
| Health Clinics | 10/1/YYYY-9/30/YYYY+1 | FY Begin Date |
| Renal Dialysis Facilities | 1/1/YYYY-12/31/YYYY | FY End Date |
| Community Mental Health Center | 1/1/YYYY-12/31/YYYY | FY End Date |
For example, if a hospital provider’s cost report fiscal year begin date is 7/1/16, then CMS will assign this to the CMS fiscal year (FY) 2016 file because 7/1/16 is between 10/1/2015 and 9/30/2016, which is considered FY 2016.