Cost report training is required every other year for the odd-year cost report in order for the
preparer to be qualified to submit both that odd-year cost report and the following even-year cost
report. Preparers who completed cost report training for the 2013 cost report for a specific
program will not be required to complete additional cost report training for that program in order
to prepare a 2014 cost report.
Please note that from this year forward, all Texas Health and Human Services Commission
(HHSC) sponsored cost report training will be offered via webinar. There will be no onsite
classroom training or online training. There will still be separate webinars for new
preparers and for those who have taken cost report training in previous years for each program.
Each webinar will include both the general and program-specific content for a program.
• The “Initial Cost Report Training” webinar sessions replace the on-site classroom-based
training for new preparers.
• The “Refresher Cost Report Training” webinar sessions replace the online training for
preparers who have previously attended the on-site classroom-based training.
A preparer must complete the appropriate webinar in order to be able to submit a cost report.
Upon completion of the appropriate webinar, preparers will be given the appropriate credit to be
qualified to submit cost report. Attendees of the Initial Cost Report Training webinar will not
receive a certificate, and there will be NO Continuing Education Units (CEUs) or Continuing
Professional Education (CPEs) credits for completing either of the cost report training webinars.
INITIAL COST REPORT TRAINING
There will be a separate Initial Cost Report Training webinar session for each program. All firsttime
cost report preparers MUST complete an Initial Cost Report Training webinar session for
each program for which they will submit a cost report. While a first-time preparer may attend a
Refresher Cost Report Training webinar session, they will not be qualified to submit a 2014 cost
report if they do not also complete an Initial Cost Report Training webinar.
The Initial Cost Report Training webinar sessions will provide in-depth discussions of the Cost
Determination Process Rules, including the cost determination process, the cost-reporting
process, accrual accounting, direct costing, employee benefits/insurance, depreciation, relatedparty
transactions and documentation requirements. They will also include information specific
to each program, providing an opportunity to focus on program expertise and cost-reporting
issues specifically related to the program
Upon successful completion of an Initial Cost Report Training webinar session for a specific
program, a first-time preparer will be awarded credit and will be qualified to submit a 2014 cost
report for the specific program.
REFRESHER COST REPORT TRAINING
Preparers who have previously completed an on-site classroom-based cost report training session
for a specific program but do not have a 2013 cost report certificate for that program MUST
complete either an Initial Cost Report Training webinar or a Refresher Cost Report Training
webinar in order to submit a 2014 cost report.
The Refresher Cost Report Training webinar sessions will provide a review of the 2014 cost
report, with an emphasis on cost-reporting issues specifically related to the program, cost
allocation, allowable and unallowable costs and deficiencies noted during the review and audit of
cost reports from previous years.
Upon successful completion of either an Initial Cost Report Training webinar or a Refresher Cost
Report Training webinar session for a specific program, the preparer will be awarded credit for
completing the webinar and will be qualified to submit a 2014 cost report for the specific
program.
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