Cost Reports are submitted by Nursing Facilities each year and are used to determine a facility's daily rate. The cost reports are examined by Cost Reimbursement Analysts to determine which costs are allowable according to Chapter 74.46 RCW and Chapter 388-96 WAC. To check who is your facility's analyst, please see the Analyst List. The Cost Report Lead is Jamie Franzen, who can be reached at (360) 725-2438 or Jamie.Franzen@dshs.wa.gov. The Nursing Facility Rates Manager is Tiffany Hills, who can be reached at (360) 995-2809 or Tiffany.Hills@dshs.wa.gov.
If you have any questions about the cost report, please contact NFrates@dshs.wa.gov. This mailbox is monitored by staff to ensure that questions are answered timely even if a particular analysts is out of the office.
Cost Report Documents for 2024 Reports
- 2024 Cost Report (updated 12/20/24)
- 2024 Cost Report - with account numbers (updated 12/20/24)
- 2024 Cost Report Manual (updated 12/20/24)
- Amendment Certification Page
- Bad Debt Spreadsheet
Additional Cost Report Documents
- Board of Appeals Mailing Address
- General Definition of Supply
- Examples of Supply
- FY26 2022 Median Lids (effective 07/01/2025) Excel
- Quality Enhancement (updated 7/1/25)
- 2023 Cost Report Data
- NF 2024 Adjusted Facility Age and Square Footage (updated 7/1/25)
- Fair Market Rental Regional Adjustment and Direct Care Wage Adjustment (effective 07/01/25)
- Direct Care Turnover Quartiles (effective 07/01/25)