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This section will provide guidance on the Medicare cost report process, exception requests, and provider cost report appeals. Additionally, you will find access to several valuable educational resources and tools, designed to make your job easier.



  • General PS&R Report Information

    Provider statistical & reimbursement (PS&R) reports are generated by a standard system provided by the Centers for Medicare & Medicaid Services (CMS). The PS&R system accumulates Medicare Part A claims data processed on the standard claims processing system (i.e., Fiscal Intermediary Shared System [FISS]). The two primary reports produced by the PS&R system are The Provider Summary Report, and the Payment Reconciliation Report.

    The Provider Summary Report is used by providers when preparing their Medicare cost report, and includes the following information for each provider for a specified period of time:

    • Medicare Part A charges
    • Medicare patient days
    • Deductibles
    • Coinsurance
    • Payments, etc.

    The Payment Reconciliation Report provides detailed claim data that supports the Provider Summary Report.

    Redesigned PS&R System for Part A Providers -
    Important Notice

    The Provider Statistical & Reimbursement (PS&R) reports for cost reporting periods ending on or after January 31, 2009 has been redesigned and is now available on the CMS website. FI/MAC's will no longer issue PS&R summary reports for these cost reporting periods. Providers must register to gain access to the redesigned PS&R. Providers will request and receive their PS&R reports in the new CMS system. The big advantage is that it all now available via the internet. This was explained in Change Request 6519 which can be located at the following link: "Click Here"

    To begin the process to access the redesigned PS&R system, providers must register in IACS (Individuals Authorized Access to the CMS Computer Services). IACS is the CMS security system. The following link has several detailed quick reference guides in a PDF file that you should follow to assist in signing up:

    http://www.cms.hhs.gov/IACS/04_Provider_Community.asp#TopOfPage

    The first step is to set up a Security Official (SO) that will be the gatekeeper for your organization. This SO will not have access to PS&R but will approve End Users for access to the new redesign. This process may take weeks as the SO will need to mail in supporting documentation to IACS to confirm the organization is an approved Medicare Provider.

    Once the final approval is completed, the End User would follow the instructions in the End User quick reference guide and begin registration. Their approval request will go to the Security Official and can be completed that day. It may also be beneficial to set up a back-up Security Official, which will also be approved by the Security Official.

    As stated above, FI/MAC's are no longer issuing PS&R summary reports for cost reporting periods of January 31, 2009 and later. It is imperative that all providers gain access to the redesigned PS&R system in order to request PS&R summary reports for your cost report filing.

    Below are additional helpful links to keep for the PS&R Redesign.

    Registration is done through a web site at: https://applications.cms.hhs.gov.

    If you have issues with registration you need to contact the IACS help desk at 866-484-8049, or email them at EUSSupport@cgi.com.

    Once registered, the PS&R reports are available by logging into the PS&R web site at: https://psr-ui.cms.hhs.gov/psr-ui

    For more information please check the CMS web site at: http://www.cms.hhs.gov/PSRR/

    NHIC PS & R Request Form

  • PS&R/Cost Report Crosswalk

    Did you know you have access to crosswalks between the Provider Statistical & Reimbursement (PS&R) Summary Report and the Medicare cost report? Crosswalk tools were created for hospitals and freestanding home health agencies.

    Note:  Please use these crosswalk tools as a guide only; they are not intended to be used as specific instructions in preparation of your cost report.

  • PS&R Educational Articles

    Frequently Asked Questions – Provider PS&R Registration Process

08/09/2010