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CMS announced a revision to the effective date of cost reporting requirements for certain providers. Under Transmittal 8, the new requirements affect cost reporting periods ending on or after September 30, 2014, rather than June 30, 2014 as originally published under Transmittal 7. Both transmittals identify providers that must continue to complete Form CMS-339—home health agencies, community mental health centers, rural health clinics, federally qualified health centers, hospices, and organ procurement organizations. Transmittal 8 is available here.