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US · guidance

CMS SOM App. M, Tag L646

§418.78(d) Standard: Cost saving

activein force · 2026-07-22 – presentas-observed

The hospice must document the cost savings achieved through the use of volunteers.

Documentation must include the following:

(1) The identification of each position that is occupied by a volunteer.

(2) The work time spent by volunteers occupying those positions.

(3) Estimates of the dollar costs that the hospice would have incurred if paid

employees occupied the positions identified in paragraph (d)(1) of this section

for the amount of time specified in paragraph (d)(2) of this section.

Interpretive Guidelines §418.78(d)

There is no requirement for what the cost savings must be, only on how it is computed.

History

Rev. 210; Issued:02-03-23; Effective:02-03-23; Implementation:02-03-23

Provenance

Source
cms.gov
Retrieved
2026-07-22
Edition
som-2026-07-22
Content hash
4c818e3a2c7a77d410434f3b9ae30f6aa4d637cebb0118f3a557c9c62500a5cd
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