Understanding and resolving common MCReF error codes

While the Medicare Cost Report E-Filing system (MCReF) is an essential tool for healthcare providers submitting Medicare cost reports, users often encounter error codes that can delay submissions or lead to rejections. Understanding these error codes used by Centers for Medicare & Medicaid Services (CMS) helps streamline the process, reduce rejections, and improve the likelihood of timely acceptance.

Common MCReF error codes — their meanings and resolutions

F104: Missing primary payor

What it means

This error occurs when a record with an insurance status of two or three does not have a primary payor listed. Insurance status two indicates a secondary payer situation, while insurance status three refers to insured patients.

How to address it

• Verify the insurance status for all records.
• Ensure that all records with status two or three include a primary payor in the corresponding field.
• Double-check the data entry for formatting issues or omissions.

F106: Patient bad debt write-off amounts

What it means

The recorded patient bad debt write-off amount exceeds the calculated maximum, which is derived from a formula involving hospital charges, payments, and allowances.

How to address it

• Recalculate the bad debt write-off amount for accuracy.
• Adjust the reported amount to fall within the calculated maximum threshold.
• Cross-check all payment and allowance data to ensure no errors have inflated the write-off amount.

F24: Incomplete record

What it means

A record is missing critical information such as the patient’s name, Medicare Beneficiary Identifier (MBI) or Health Insurance Claim Number (HICN), service dates, or the claimed bad debt amount.

How to address it

• Review all records to ensure every mandatory field is completed.
• Add missing details, such as patient identifiers, service dates, or financial data.
• Use the official CMS template to verify all required fields are included.

F50: Missing Deductible/Coinsurance/Copay on insured claim

What it means

For insured patients (insurance status three), the deductible, coinsurance, or copay amount is missing.

How to address it

• Review all insured claims for completeness.
• Ensure that deductible, coinsurance, or copay amounts are recorded for all relevant entries.
• Confirm that the insurance status is correctly reported as three for insured records.

F90-F94: Procedural warnings related to headers or column labels

What it means

These warnings indicate that the template being used has been modified, particularly in the header or column labels, which violates CMS' formatting requirements.

How to address it

• Download the latest CMS-provided template from the official CMS website.
• Avoid making any changes to headers or column labels in the template.
• Re-enter data in the unaltered CMS template.

F95-F98: Report does not reconcile

What it means

The report contains discrepancies, such as mismatched totals or incorrect date or currency formats.

How to address it

• Use MM/DD/YYYY for date fields and ensure dollar amounts are in currency format.
• Verify that report totals reconcile with supporting documentation.
• Check for duplicate headers or columns and remove them as needed.

F101: Incomplete record

What it means

Similar to F24, this error indicates that critical information is missing from the record.

How to address it

• Ensure all patient records include a name, MBI or HICN, service dates, and the claimed bad debt amount.
• Validate accuracy and completeness using the official CMS templates.

How to avoid MCReF errors

• Use CMS templates. Always use the latest CMS-provided templates to avoid formatting and column label issues.
• Double-check data entry. Verify all fields for completeness and accuracy before submission.
• Reconcile reports. Ensure all totals match supporting documentation.
• Stay updated. Keep up with CMS updates and guidelines for cost reporting.