Hospitals and Health Care Complex Cost Report (CMS-2552-10)

Forms and Documents

Document Name	Status
Form 2552-10 Hospitals and Health Care Complex Cost Report (CMS-2552-10) Form	Modified
CMS-2552-10.Supporting Statement Part A.docx Supporting Statement A	2025-06-11
2025 R23P240 Crosswalk.docx Supplementary Document	2025-06-11

IC Document Collections

IC ID	Document Title	Status
7814	Hospitals and Health Care Complex Cost Report (CMS-2552-10) Form	Modified

ICR Details

OMB Control No: 0938-0050	ICR Reference No: 202506-0938-007
Status: Received in OIRA	Previous ICR Reference No: 202206-0938-017
Agency/Subagency: HHS/CMS	Agency Tracking No: CM
Title: Hospitals and Health Care Complex Cost Report (CMS-2552-10)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 06/11/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2025
Responses	6,044	6,075
Time Burden (Hours)	4,079,700	4,094,550
Cost Burden (Dollars)	0	0

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Abstract: The Form CMS-2552-10 cost report is needed to determine a provider's reasonable costs incurred in furnishing medical services to Medicare beneficiaries and reimbursement due to or due from a provider.

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Authorizing Statute(s): PL: Pub.L. 111 - 148 3132, 10501(i)(3)(A) Name of Law: Affordable Care Act
   Statute at Large: 18 Stat. 1861
   US Code: 42 USC 413.20 Name of Law: Financial data and reports
   US Code: 42 USC 413.24 Name of Law: Adequate cost data and cost finding
   Statute at Large: 18 Stat. 1815
   Statute at Large: 18 Stat. 1834
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 13751	03/26/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 24632	06/11/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Hospitals and Health Care Complex Cost Report (CMS-2552-10)	2552-10	Hospital and Health Care Complex Cost Report

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	6,044	6,075	0	-31	0	0
Annual Time Burden (Hours)	4,079,700	4,094,550	0	-14,850	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The number of respondents decreased by 31 (from 6,075 in 2022 to 6,044 in 2024), the net result of new hospitals certified to participate in the Medicare program and existing hospitals terminated from the Medicare program.

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Annual Cost to Federal Government: $64,952,905

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 06/11/2025

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