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The Massachusetts Center for Health Information and Analysis (CHIA) issued the FY 2025 Community Health Center (CHC) Cost Report on May 8, 2026. AAFCPAs would like to make clients aware that providers required to file must submit no later than July 7, 2026. CHIA collects these reports pursuant to regulation 957 CMR 6.00.
Who is Required to File
Providers required to file, as defined under 101 CMR 304.00, include clinics that:
- Provide comprehensive ambulatory services
- Are not financially or physically an integral part of a hospital
- Meet participation conditions adopted by a governmental unit purchasing CHC services
What to Know
Detailed instructions and reporting materials are available through CHIA’s Community Health Center Cost Report resources. Providers new to the CHIA system, or those unable to locate their organization in the reporting portal, are required to complete and submit a CHIA Data Reporter User Agreement before beginning the cost report or submitting a report.
For clients required to file, early planning can help support a smoother submission ahead of the July deadline.
Our team brings extensive experience preparing CHC cost reports and works with a significant number of Community Health Centers across Massachusetts. This perspective allows us to benchmark costs with consistency and help you avoid reporting outliers. We also maintain an active working relationship with CHIA, which supports efficient resolution of complex reporting questions. AAFCPAs can work with clients to ensure reported costs reflect the full scope of care provided while minimizing preparation effort on your end.
How We Help
AAFCPAs’ Healthcare Practice brings decades of experience supporting Community Health Centers and other providers across complex financial, operational, and regulatory environments. We help organizations navigate cost reporting, reimbursement structures, and compliance requirements with clarity, while strengthening internal processes that support accurate, reliable financial reporting. Our team works alongside finance and operational leaders to align reporting with the full scope of care delivered, reduce administrative burden, and support informed decision-making across the organization.
These insights were contributed by Courtney McFarland, CPA, MSA, 340B Apexus Certified Expert™, Partner and Pauline Legor, CPA, MBA, Director, Healthcare Practice.
Questions? Reach out to our authors directly or your AAFCPAs partner.
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