Noridian Provider Reimbursement has identified a recurring issue with recently submitted Skilled Nursing Facility (SNF) cost reports filed on the new CMS-2540-24 form. Several reports have contained errors on Worksheet E, Part B, resulting in unintended decreases to reimbursement rates.

To help ensure accurate reimbursement calculations, providers should carefully review the instructions in the Provider Reimbursement Manual (PRM) 15-2, Chapter 49, which applies to cost reporting periods ending on or after September 30, 2025.

Common Errors on Worksheet E, Part B

When completing Worksheet E, Part B:

• Line 3 should equal the sum of the amounts reported on Lines 1 and 2.
• Line 4 should report the charges applicable to ancillary and outpatient services from Worksheet D, Line 100, calculated as the sum of Columns 3 and 4.

Incorrect completion of these lines may result in an inaccurate routine cost limitation calculation and a lower Medicare reimbursement rate.