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CMS Issues Cost Reporting FAQs on Provider Relief Fund Payments

The Centers for Medicare & Medicaid Services issued new frequently asked questions (FAQs) related to COVID-19 and the reporting of Provider Relief Fund (PRF) dollars. The new questions address:

  • reporting PRF payments on cost reports as revenue;
  • whether PRF payments should offset expenses on cost reports;
  • whether charges reimbursed through the PRF uninsured program should be reported on the worksheet S-10; and
  • reporting Small Business Administration (SBA) loan forgiveness amounts on cost reports as revenue and as offsetting expenses.

The FAQs note that any payments received through the PRF, or SBA loan forgiveness amounts, generally must be reported on Medicare cost reports as revenue for informational purposes. For hospitals, this revenue will be reported on line 24.50 of worksheet G-3.

Additionally, the FAQs clarify that providers do not have to offset their reported expenses with PRF-related payments or SBA loan forgiveness amounts on their cost reports. However, the FAQ reminds providers who receive PRF funds that they must comply with the specific terms and conditions attached to the receipt of funds.

The FAQ states that hospitals should not report on the worksheet S-10 specific claim-by-claim payments received through the PRF uninsured program administered by the Health Resources and Services Administration.

We encourage all members to visit the America’s Essential Hospitals coronavirus resource page for more information about the outbreak.

Contact Senior Director of Policy Erin O’Malley at or 202.585.0127 with questions.


About the Author

Shahid Zaman is a senior policy analyst at America's Essential Hospitals.

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