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Cost Report

Updates from the Office of Developmental Programs (ODP) for Intermediate Care Facility (ICF) providers:

Please find the Instructions for the ID-46 Cost Report forms, which were emailed previously. Also available is a checklist for completion prior to submission.  A few items to note:


  • PDF file contains a Table of Contents on page 2.
  • Document is organized into these major categories:
    • General Instructions/Regulations — Pages 3–4
    • Timing/Requirements for Submission — Pages 4–5
    • Overall Instructions for ID-46 Excel File — Pages 5–7
    • Detailed Instructions for Each Schedule — Pages 8–46
    • Submission Procedures — Pages 47–48
    • Post Submission Procedures — Pages 49–50
    • Appendices — Pages 51–73
  • Within Adobe Acrobat, if you click on the Bookmark symbol in the left margin, all headings throughout the document will appear in a list that is ‘clickable’ so you can jump directly to points of interest and minimize scrolling. An alternate method to display Bookmarks: View > Show/Hide > Navigation Panes > Bookmarks.


  • May be completed by clicking on Blue fields within Adobe Acrobat.
  • Items required to be submitted with cost report, along with requested syntax for file names, are listed on pages 4 & 5.

All cost reports and supporting documentation must be submitted via email for FY 2021/22 by 9/30/2022 with:
Subject line: ‘Cost Report Submission – provider name’

If you encounter any problems or have any questions, please contact Pamela Gilbert or Steve Evitts.

Pamela S. Gilbert | Fiscal Manager
PA Department of Human Services | Office of Developmental Programs
Bureau of Financial Management and Program Support