MA 11 Cost Reports

The Department of Human Services (Department) implemented 55 Pa.Code Chapter 1187, the Nursing Facilities Services Case-Mix Reimbursement System on January 1, 1996. 55 Pa. Code Chapter 1189, for County Nursing Facilities, was adopted on June 23, 2006 and became effective July 1, 2006. Nursing facilities shall file all cost reports in accordance with § 1187.73, § 1187.75, and § 1187.76. County nursing facilities should also refer to Chapter 1189.

On January 1, 2001, the Department implemented electronic submission of the MA-11 cost report. In September 2015, the Department implemented an interim process for voluntary electronic submission of supporting documents and the signed Certification Report for the MA-11 cost reports for the period ending June 30, 2015. This process became mandatory for December 31, 2015 cost report filers. Beginning April 1, 2016, and thereafter, nonpublic and county nursing facilities must submit their MA-11 cost reports, all supporting documentation and the signed Certification Report electronically to the Nursing Facility Report Portal website at See the Office of Long-Term Living (OLTL) Bulletin 03-16-02 regarding Electronic Submission of Nursing Facilities’ MA-11 Cost Reports, Supporting Documentation and Signed Certification Report, issued on March 1, 2016.

Instructions for the Financial and Statistical Report – Form MA-11 – This document contains modifications to the cost report instructions, supporting documentation and cost report schedules issued in the March 1, 2016 OLTL Bulletin referenced above.


MA-11 Cost Report Submission System - End User Manual V5.1 - This document provides information concerning completion of the electronic cost report standard file and the submission and acceptance process and also includes sequentially numbered cost report schedules and acceptability validations. The manual will also provide information for submitting supporting documentation and sending signed certification reports electronically.

Excel Spreadsheet Template V5.1 - This spreadsheet may be used to data enter cost report information in the standard file format required for electronic submission. If the provider or their cost report preparer currently use custom MA-11 cost report software or spreadsheets, the use of this template may not be necessary.