216-94 OPO Transmittals
The Medicare Cost Report changes frequently. Health Financial Systems keeps users informed in several different ways; e-mails, live web-ex sessions, news blogs, user meetings and our website. This page gives information about the details of such transmittals.


216-94 Approval Letter
216-94 T-6 from CMS Website

OPO Transmittal 6

The OPO, 216-94 system was updated to Transmittal 6 by CMS, on June 19, 2015. Transmittal 6 is effective for cost reporting periods that begin on or after May 1, 2014.
  • HFS was approved for Transmittal 6 on July 15, 2015.
  • The primary change in Transmittal 6 was the introduction of an adjustment column for the calculation of accumulated costs on Worksheet B-1, column 10.
  • CMS also made clarifications and corrections to the instructions including:
    • Facilities operating both an OPO and Lab with 2 separate CCNs with enter the OPO data on Worksheet S, Part I, line 4 and the Lab information on subscripted line 4.01.
    • On Worksheet A, costs for other acquisition not identified on lines 15 through 18 will be identified on line 19 and subscripts. Line 20 will not be used for cost reporting periods beginning on or after May 1, 2012.
    • Clarified that for cost reporting periods beginning on or after January 1, 2015, Home Office costs should no longer be reported on Worksheet A-5, line 3. Instead they will be reported on Worksheet A-5-1.
    • Clarified that gains and/or losses on the sale of assets are not to be reported on Worksheet A-6, line 6, for cost reporting periods ending on or after December 1, 1997.
    • The Worksheet D, line 6 instructions were clarified to state that sequestration would not be computed, where an amount due to Medicare was computed.



OPO Transmittal 5

The OPO, 216-94 system was updated to Transmittal 5 by CMS, in April 2013. Transmittal 5 is effective for FY overlapping 4/1/2013, for the Sequestration reduction (i.e. all FYE on or after 4/1/2013 MUST use Transmittal 5). Bad debts are N/A in the OPO, so the Bad Debt changes effective for FY Begin on or after 10/1/2012, are moot.

  • HFS was approved for Transmittal 5 on April 24, 2013.
  • Transmittal 5 was primarily to introduce the 2% Sequestration reduction for services on or after 4/1/2013. This will be computed as days on or after 4/1/2013 divided by total days in the FY, times 2%. Thus, a 6/30/2013 FYE would have about a half percent reduction.
  • The Sequestration reduction is computed on W/S D, line 6, as 2% of line 5. If line 5 is negative, no reduction is computed.
  • CMS clarified in T.5, the rounding standards to compute the Sequestration reduction.
  • CMS clarified in T.5, that W/S S part I, line 4 is to be subscripted as line 4.01 if the provider is an OPO and a Lab.
  • CMS clarified in T.5, that W/S A line 19 is to be subscripted, and line 20 is NOT used, for FY Begin 5/1/2012 and after. Lines 9 and 21 are to be subscripted as needed.
  • CMS clarified in T.5, that W/S A line 8, and W/S B column 6, must be subscripted similarly.
  • CMS clarified in T.5, that W/S A line 19 and subscripts, will transfer to W/S B, line 9, and subscripts. Same for W/S A line 25 and W/S B line 14.
  • W/S B line 15 is not to be used for FY Begin 5/1/2012 and after.
  • CMS clarified in T.5, that W/S C, parts I and II, line 3, is calculated and rounded to 6 decimal places.
  • CMS clarified in T.5, various portions of the Electronic Specifications, which are to be followed by all Vendors.