Pennsylvania has an independent state agency named the Health Care Cost Containment Council that requires various providers to report to it certain medical cost data.1  Hospitals and ambulatory service facilities must file audited and certified financial statements each year, as well as quarterly utilization and financial reports to the council.2

        In addition to the Cost Containment Council, hospitals must submit financial and cost reports annually to the Department of Welfare that includes all information necessary for the proper determination of costs payable under the program, including financial records and statistical data.3  Likewise, nursing facilities4 and Inpatient Psych Facilities5 must submit cost reports to the Department that identifies costs of services, facilities and supplies furnished by organizations related to the provider by common ownership or control.