CMS-64 Quarterly Expense Report
The amounts reported on and its attachments must be actual expenditures for which all supporting documentation, in readily reviewable form, has been compiled and is available immediately at the time the claim is filed. Form CMS-64 is a statement of expenditures for which states are entitled to Federal reimbursement under Title XIX and which reconciles the monetary advance made on the basis of Form CMS-37 filed previously for the same quarter. Consequently, the amount claimed on the Form CMS-64 is a summary of expenditures derived from source documents such as invoices, cost reports and eligibility records. All summary statements or descriptions of each claim must identify the claim and source documentation. Claims developed through the use of sampling, projections, or other estimating techniques are considered estimates and are not allowable under any circumstances. Where states are unable to develop and document a claim for expenditures on a current basis, they must withhold it until the actual amount, supported by final documentation, has been determined. The state must report that amount on a future Form CMS-64 as a prior period adjustment. Additional form related downloads are available:
- CMS-64.9 Base Category of Service Definitions
- CMS-64.10 Base Category of Service Definitions
- Children's Health Insurance Program (CHIP) CMS-21 Expenditure Forms
The automated Medicaid Budget and Expenditure System/State Children's Health Insurance Program Budget and Expenditure System (MBES/CBES) has been implemented nationwide. The system allows states to electronically submit their Form CMS-64 directly to the CMS Data Center and the Medicaid data base. When using the MBES/CBES, states do not have to submit a hard copy of the signed certification statement to the Centers for Medicare & Medicaid Services. We have modified the MBES/CBES to allow States to complete the signature/certification form through the MBES/CBES and simply transmit this form to us.
Summary state-by-state total expenditures by program for the Medicaid Program, Medicaid Administration and CHIP programs are available as well as summary state-specific data from the CMS-64 and the CMS-21:
- Financial Management Report for FY1997 through FY 2001
- Financial Management Report for FY 2002 through FY 2011
- Temporarily Enhanced Federal Medical Matching Percentages (FMAP) Under ARRA FY2009 through FY2011
Each zip file contains spreadsheet files containing the financial data for the Federal Fiscal Year specified. The unzipped file can be identified as follows:
- on the left-side of the spreadsheet at the top is the regular Title XIX Medicaid expenditures
- half way down the left-side of the spreadsheet is a C- in front of the service category this denotes Medicaid CHIP expansion population
- on the right side of the spreadsheet at the top is Title XIX Medicaid Administration expenditures
- one half way down the right-side of the spreadsheet is regular Title XXI CHIP expenditures.