Medicare-certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor (MAC). Derived conclusions and analysis generated from this data are not to be considered attributable to CMS or HCRIS. CMS is not responsible for data that is misrepresented, misinterpreted or altered in any way. Authenticated information is only accurate as of the point in time of validation and verification. These reports are a true and accurate representation of the data on file at CMS. This information reflects data as reported to the Healthcare Cost Report Information System (HCRIS). The Centers for Medicare & Medicaid Services (CMS) has made a reasonable effort to ensure that the provided data/records/reports are up-to-date, accurate, complete, and comprehensive at the time of disclosure.