MA 11 Cost Reports

On January 1, 1996, the Department of Human Services (Department) implemented 55 PA.Code Chapter 1187, the Nursing Facilities Services Case-Mix Reimbursement System. On January 1, 2001, the Department implemented electronic submission of the MA-11 cost report and modified the MA-11 and Instructions. 

The Nursing Facility Report Portal can be accessed here:

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.


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.


The MA-11 Cost Report Submission System may be accessed at PAMA11or by direct dial up. Direct dial up instructions are located in the MA-11 Cost Report Submission System End User Manual V5.0. This MA-11 Cost Report Submission System site contains up-to-date information concerning submission issues in addition to accepted cost report data for all providers.

The MA-11 Cost Report Submission System also includes the previous MA-11 Cost Report Submission System End User Manual V4.0 and the Excel Spreadsheet Template V4.0 for informational and reference purposes. These versions were used for cost reports with ending dates prior to December 31, 2009.