Adult Care Facilities

Update

The next Adult Care Cost Report, along with Agreed Upon Procedures (AUPs) for those facilities that receive State/County Special Assistance funds, will be due on September 30, 2025. The cost report should be prepared based on the latest fiscal/accounting yearend of the facility, beginning with the year end of September 2024 through the year-end of June 30, 2025.

The web-based Adult Care Cost Report program will be used in this cost reporting cycle.  As logging in this second year will be slightly different from last year, it is strongly recommended that all facilities and/or their accounting consultants attend a training session this year.  Reminder, either an exemption or cost report must be filed during the cost reporting cycle due this year.  Therefore, it is recommended that those facilities filing exemptions should also attend training.  No paper copies will be accepted, and the Office of the Controller is unable to enter ANY information into the system for facilities.  Please stay tuned as more information will be posted as soon as it is available with all information (including training dates) tentatively posted by late May or June 2025.  If you have questions, please contact Susan Kesler at 919-855-3680 or 
or susan.kesler@dhhs.nc.gov.

NCDHHS Cost Reporting Memo: May 2023

Information For

Current Year

2024-2025 Cost Report – AUPs

2023

2023 Training Presentation

Prior Years

2022-2023 Cost Reporting AUPs
2020-2021 Cost Report AUPs
2018-2019 Cost Report AUPs
2016-2017 Cost Report - AUPs
2014-2015 Cost Report - AUPs

For questions or problems please contact:
Susan Kesler, 919-855-3680, susan.kesler@dhhs.nc.gov
Fax: 919-715-3095

For AUP questions, email AUP.questions@dhhs.nc.gov