The Center for Health Information and Analysis (CHIA) is now collecting cost reports for the fiscal year (FY) ending in 2019 from Temporary Nursing Services (TNS) agencies pursuant to regulation 957 CMR 6.00. The FY2019 report for TNS Agencies is due on December 15, 2020.
Please note: Continuous Skilled Nursing Agencies (CSN) and Home Health Agencies (HHA) must still submit the FY2019 NSR by October 15, 2020.
Please read all Cost Report Instructions and the CHIA Submissions User Guide thoroughly prior to beginning the cost report. These documents are found in the FY2019 Report Resources blue box at the top of this CHIA Nursing Services Cost Reports web page: https://www.chiamass.gov/nsr.
The NSR cost report is available as an online cost report application. Complete cost reports should be submitted via CHIA Submissions. Financial statements should be emailed to CHIA.Data@state.ma.us.
For providers who may be exempt from filing: the exemption criteria and exemption form are also found in the blue box at the top of the CHIA Nursing Services Cost Reports web page: https://www.chiamass.gov/nsr.
New for the FY2019 NSR Cost Report
On Schedule 5 (Summary of Expense Schedule), Bad Debt Expense for each provider type should be reported on Line 12 (Bad Debt Expense) for TNS (Column 1), CSN (Column 2), HHA (Column 3) and Total All Other Business (Column 5). Total Bad Debt for TNS, CSN, and HHA will sum automatically in Program Total (Column 4), and Total Bad Debt for all business will sum automatically in Total (Column 6).
A Few Reminders About the NSR Cost Report
Providers are required to submit completed cost reports through CHIA's online submission portal, CHIA Submissions. Please note, CHIA Submissions works best in Google Chrome. Financial statements must be emailed to CHIA.Data@state.ma.us, not uploaded through CHIA Submissions.
A complete filing for the FY2019 NSR consists of:
- FY2019 NSR Cost Report: With your login credentials, login to the CHIA Submissions Page at: https://chiasubmissions.chia.state.ma.us. Please complete and submit the cost reports for the organizations you are affiliated.
- FY2019 Annual Financial Statements or Tax Returns as well as any required reconciliations between these and the cost report filing must be submitted in PDF format to CHIA.Data@state.ma.us.
- If the agency employed the services of fixed-term travel employees, the Fixed-Term Travel Employee Disclosure Form.
Please note: Providers will have to complete separate cost reports for each and every nursing service they provide, i.e. TNS, Continuous Skilled Nursing (CSN), and/or Home Health Agencies (HHA).
Comprehensive information and instructions regarding this cost report are located at: https://www.chiamass.gov/nsr.
Upon review of the cost report, CHIA may determine that additional information is required from the agency. Such additional documentation will be considered a component of the cost report subject to the same certification delivered with the initial filing.
Due Date
The FY2019 report for TNS Agencies is due on December 15, 2020.
TNS Providers:
1. If your agency was in business for less than 6 months during FY2019.
2. If you owned the agency for less than 6 months during FY2019.
3. If your agency only employed fixed-term travel employees as defined in 101 CMR 345.00: Temporary Nursing Services in the cost report year.
- Note: Agencies that ONLY provided the services of fixed-term travel employees are not required to file the cost report. However, these agencies must file Fixed-Term Travel Employee Disclosure Form with the Center for the fiscal year ended in the year prior to the filing date. Please see the cost report instructions for greater details.
To request an exemption, please fill out the exemption request form in the blue box at the top of the CHIA Nursing Services Cost Reports web page, https://www.chiamass.gov/nsr, and email this form to CHIA.Data@state.ma.us.
Questions and More Information
If your agency has not registered with CHIA, you must do so to file the cost report. See the CHIA Submissions User Guide for detailed steps on registering with CHIA.
Thank you.