1/14/2026 Cost Report Webinar Q & A

• Q & As also available in Portable Document Format (PDF)

1. Will NYC based providers be required to submit for the full 2025 calendar year?
   
   Yes, beginning with the 2025 CR NYC based providers are required to submit for the full CY (1/1/25-12/31/25); for the CY25 report 6 months of what they report (1/1/25-6/30/25) will be the same as what they reported on the FY24/25 CR.
2. What flexibility will there be for the reporting deadline?
   
   The reporting submission deadline is the same as previously-CRs are still due 120 days after the close of the reporting period; 150 with an approved extension.
3. For this cost report, should the Total Expenses reported only be for NHTD/TBI programs expenses, or all expenses of the agency?
   
   The Total Expenses reported on line 60 on the Agency Admin tab should be all expenses of the agency in the aggregate.
4. If the Total Expenses for the agency are reported, would it be a duplication of expenses reported, because it would also be reported to the KPMG team?
   
   The Home Care Cost Report (HCCR) is currently used to collect CR data for LHCSAs, CHHAs and FIs and is administered by KPMG. NHTD/TBI programs currently do not report on the HCCR, therefore there is no duplication in reporting.
5. Could you please advise on what was the average Admin to Operating Cost Factor in previous submissions?
   
   The Admin to Operating Cost Factor is different for each agency as it’s the percentage of the Total Agency Admin expenses divided by an agency’s Total Expenses (minus the Agency Admin Expenses). That’s why it’s so important for providers to accurately complete line 60-Total Expenses (for the entire agency) on the Agency Admin tab.
6. Where and how should we include the NHTD code 9795 information? Does it need to be added to the new codes?
   
   To the best of your ability please try to allocate the 9795 data between the regions and add it to the data under the new NHTD HCSS codes on the Service Level Data tab.
7. It is nearly impossible to have a precise payroll expense for the NHTD program as the same caregiver is working on different disciplines. Is it possible to calculate expenses as a ratio of hours spent on PCA/HHA services and NHTD services and break down the payroll and payroll tax expenses accordingly?
   
   Payroll expenses are input on the Service Level Data tab and are required to be allocated. The approved allocation methods are explained starting on page 8 of the CR manual.

8. If an agency’s NHTD program started on 12/01/25 do we need to collect expenses etc. for the whole year? or just a specific period?
   
   Enter the date your agency began providing NHTD services on line 6 of the Summary Data tab and then enter the data for that time period. I.e. 12/1/25 through 12/31/25.