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2012 Texas Medicaid Provider Procedures Manual

Children’s Services Handbook : 3. School Health and Related Services (SHARS) : 3.6 Cost Reporting, Cost Reconciliation, and Cost Settlement : 3.6.1 Cost Reporting

Each SHARS provider is required to complete an annual cost report for all SHARS that were delivered during the previous federal fiscal year (October 1 through September 30). The cost report is due on or before April 1 of the year following the reporting period.
School districts can access published cost report guidance documents, on the HHSC website at
The following certification forms must be submitted and received by HHSC for the cost report. The annual cost report includes two certification forms which must be completed to certify the provider’s incurred actual costs:
The certification forms received by HHSC for the cost report must be:
The primary purpose of the cost report is to document the provider’s costs for delivering SHARS, including direct costs and indirect costs, and to reconcile the provider’s interim payments for SHARS with its actual total Medicaid-allowable costs. All annual SHARS cost reports that are filed are subject to desk review by HHSC or its designee.
For additional information, SHARS providers can contact a SHARS Rate Analyst via email at or by telephone at (512) 491-1361.

Texas Medicaid & Healthcare Partnership
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