Adult Care Facilities


The next Adult Care Cost Report, along with Agreed Upon Procedures (AUPs) for those facilities who receive State/County Special Assistance funds, will be due on September 30, 2023. The cost report should be prepared based on the latest fiscal/accounting yearend of the facility, beginning with the year end of September 30, 2022 through the yearend of June 30, 2023.

The long-awaited web-based program will be used in this cost reporting cycle. It is strongly encouraged that all facilities and/or their accounting consultants attend a training session this year. Even those filing exemptions should attend training to learn how to use the new program. No paper copies of exemptions or cost reports will be accepted, and the Office of the Controller will no longer be able to enter ANY exemption or cost report information for facilities. Please stay tuned as more information will be posted as soon as it is available with all information (including training dates) tentatively posted by June 2023. If you have questions, please contact Susan Kesler at 919-855-3680 or

NCDHHS Cost Reporting Memo: May 2023

Information For

Current Year

2022-2023 Cost Reporting AUPs

2023 Training Presentation

Prior Years

2020-2021 Cost Report AUPs
2018-2019 Cost Report AUPs
2016-2017 Cost Report - AUPs
2014-2015 Cost Report - AUPs
2013-2014 Cost Report - AUPs

For questions or problems please contact:
Susan Kesler, 919-855-3680,
Fax: 919-715-3095

For AUP questions, email