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MCReF "Medicare Cost Report E-Filing" System for Electronic Cost Report Submissions

  • Cost Report Submissions

    Cost reports can now be submitted via mail or electronically via the new CMS MCReF program. It is not a requirement for you to file your cost report electronically through MCReF. Providers should not submit the same cost report submission by MCReF and mail.

  • What is MCREF

    MCReF (Medicare Cost Report E-Filing) system was created by CMS to streamline the cost report submission process by allowing providers to electronically submit their cost report documents directly to their MAC (Medicare Audit Contractor). The MCReF system became available on May 1, 2018 at 4 p.m. est effective for 12/31/2017 cost reports. MCReF will be hosted at the following URL: https://www.cms.gov/Medicare/Compliance-and-Audits/Part-A-Cost-Report-Audit-and-Reimbursement/MCReFExternal Website.

  • How to sign up

    A provider's Security Official (SO) and Back up Security Official (BSO) with access to the EIDM PS&R system will be authorized to use this program. The Security Official may also authorize a Designated Cost Report Filer (a PS&R role) to submit cost reports. Part A Provider Security Officials and their backups already registered in EIDM for access to CMS PS&R, will inherit access to MCReF by default through their existing account. In addition, there is a new user role for designated cost report filers. The Security Official may grant permission for this new user role to their designated cost report filer.

    Providers that are not registered in EIDM, but wish to gain access to MCReF, must register in EIDM and assign an SO for their organization. Questions about EIDM set up for the PS&R and MCReF programs may also be directed to the EIDM help desk at 866-484-8049.

    It is important for providers to keep their EIDM credentials in good standing to avoid problems using MCReF to e-file cost reports and obtain their PS&R. This includes password updates per CMS policy and the timely replacement of SOs due to staffing changes. Issues with maintaining EIDM credentials will not constitute a valid reason for filing a cost report past its due date.

  • Gathering required cost report documents

    Generally, each provider must perform the following steps to properly submit an MCR to their MAC.

    • ECR (Electronic cost report) file – Created by approved vendor software
    • PI (Print Image) file – Created by approved vendor software
    • Signed Certification Page (Worksheet S) and E-Signature Information –
      • All provider types Including Home Offices filed on CMS Form 287-22 – You will be required to sign this form with an electronic signature. Certification pages submitted without an electronic signature, will be rejected.

        Very Important: An e-signature consists of checking the e-signature box on the certification page and signing the cost report. More information about electronic signatures can be found at: Medicare Cost Report Electronic Signature Transmittals.
      • Home Office Providers – Even though your cost report is not e-signature capable, you may still submit your cost report submission through MCReF. In addition to submitting a scanned copy of the certification page through MCReF, you will also have to mail the signed copy of your certification page with an original signature to your MAC. The mailed copy of the certification page must be received within 10 days of the MCReF submission to avoid a rejection.

    Note: Your Worksheet S should also include the Electronic Cost Report (ECR) and Print Image (PI) files encryption dates, times and codes.

    • IRIS (Intern Resident Information System) – Required to be sent in a zipped file, if applicable.
    • Other – Provider supporting documentation including, but not limited to, the working trial balance, financial statements, Medicare bad debt listing, Medicare form 339 with a signature, etc. All of these files should be zipped into a single file to be uploaded into MCREF.

    Please visit the Cost Report Acceptance sections for J15 Part A and J15HHH of the CGSMedicare.com website for more information about cost report submission.

    Since the MCREF program is a secure CMS approved program for the protection of PHI/PII, you must not encrypt or password protect any zipped files or documents.

  • Instructions for using MCReF

    CMS hosted a webinar on the new MCReF system. The training slides from this webinar may be accessed at: Medicare Cost Report Electronic Filing (MCReF)External Website.

    Instructions may also be found in the Help Manual link located in the upper right hand corner of the MCReF home screen.

  • MCReF Submission Information

    If there are no errors/warnings after you have submitted your cost report through MCReF, you will receive a message similar to this one "Success S0000: The Cost report submission for provider: 12-3456 and Fiscal Year End: 12/31/2017 has been electronically postmarked with CMS as of 03/30/2018 3:23 PM ET. Please retain e-Filing ID 2918535 for your records." Save a screen shot of this message for your records.

    The postmark date will be the day that your cost report is submitted successfully through MCReF. If the cost report submission is submitted before 3 p.m. est, the received date will be the same date as the postmark (cost report submission) date. If the cost report submission is submitted after 3 p.m., the received date will be the next federal business date.

    Cost report extensions will not be granted for issues with submitting your cost report through MCReF. Providers experiencing issues with MCReF may mail their cost report to the MAC.

  • Cost Report Acceptance

    Cost reports must be accepted or rejected within 30 days of receipt of the cost report. Please note that a cost report submitted through MCReF is not a guarantee of acceptance.

  • Trouble Shooting/Assistance

    If you receive errors during the cost report submission process, review the Trouble Shooting section of the MCReF "Help" manual for assistance. If you are not able to resolve the error, please e-mail J15cracceptance@cgsadmin.com.

    If you submitted a cost report in error before your cost report due date, please e-mail your provider #, FYE and MCReF e-filing ID as soon as possible to J15cracceptance@cgsadmin.com to report the error and request that this submission be voided.

    For MCReF submission errors, including fiscal period beginning and end dates or sub-provider issues, please e-mail J15cracceptance@cgsadmin.com.

    For issues with EIDM access, please contact the EIDM help desk at 866-484-8049.

    Cost report extensions will not be granted for issues with submitting your cost report through MCReF. Providers experiencing issues with MCReF may mail their cost report to the MAC.

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