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Medicare Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 44, Form CMS-224-14

This transmittal updates Chapter 44, Federally Qualified Health Center (FQHC) Cost Report, Form CMS-224-14, by implementing sections 4121 and 4124 of the Consolidated Appropriations Act (CAA), 2023 (Pub. L. 117-328). This transmittal also clarifies the existing instructions, forms, and electronic cost report (ECR) specifications.

Download the Guidance Document

Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: February 29, 2024

DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.