Long-Term Care, Home Health & Hospice

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For New Cost Report Periods, PPACA Requires Direct Care Expenditure Accounting

Posted on January 10, 2012 in Long-Term Care, Home Health & Hospice

Written by: Bufford, David W.

Under the Patient Protection and Affordable Care Act (PPACA), skilled nursing facilities (SNFs) are required to seperately 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).  CMS recently posted updates to the Provider Reimbursement Manual detailing the changes, and guidance on completing the new cost report forms.   

The posted updates include definitions for common employees to assist in ensuring titles match CMS’ guidelines.  The reporting of salaries and wages must conform to the guidance in the updated Manual.  As reported, salaries must include overtime, vacation, holiday, sick, lunch, and other paid-time-off, severance, and bonuses.  However hours reported for overtime are only reported as single hours, not one and a half hours, even if paid as such.

Should you have any questions, please contact:
Todd Selby at 317.977.1440 or;
Brian Jent at 317.977.1402 or; or
David Bufford at 502.568.9368 or,
or your regular Hall Render attorney.