Management and Supervision Spring 2015 Cost Reporting Management - - PDF document

management and supervision spring 2015
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Management and Supervision Spring 2015 Cost Reporting Management - - PDF document

Management and Supervision Spring 2015 Cost Reporting Management and Supervision Spring 2015 New Cost Report Cost reported by Discipline Activity Actual Daily Time Reporting for Nurses, SW, Nutritionists, and Health Educators


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SLIDE 1

Management and Supervision Spring 2015 1

Cost Reporting

Management and Supervision Spring 2015

 New Cost Report

  • Cost reported by Discipline Activity
  • Actual Daily Time Reporting for Nurses, SW,

Nutritionists, and Health Educators

  • Settlement by Clinical Summary Activity
  • Individual Settlement

 Standard Chart of Accounts  Medicaid Population Identifier (encounter for

this year)

  • Unduplicated Count of Clients Served
  • Medicaid Charges (next year)
  • Service Activity Reports (HIS)

 Actual Time Reporting

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SLIDE 2

Management and Supervision Spring 2015 2

 Defined:

  • Allocation of Cost using a standard method for each

LHD

  • A standard chart of account is applied to both

Personnel and Operating cost independently

 Personnel

rsonnel Cost –

  • st – 3 Categor

tegories es

  • 100% C

00% Clinica inical A Activity C vity Cost (No Time Reporting)

 Physicians, PE, Billing, Dental, etc.

  • Actual D

al Daily y Time R me Reporting rting

 Nurses, SW, Health Education, Nutritionist  Must account for 100% of time, clinical and non.

  • 100%

00% Non C Clinical A inical Activity vity Cost (No Time Reporting)

 Environmental Health, Home Health/CAP, etc.

 Ope

Operating Cost

  • st Gro

Groupings

  • Supplies

lies – Medical and Office

  • Capi

pital Expen Expenditures es – Capitalized equipment that will be depreciated

  • Contrac

ract S Services rvices – Physician or interpreter

  • All Othe

ll Other Op Oper erat ating Co Cost st – – Employee Travel, Insurance, non-Capitalized Equipment, etc.

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SLIDE 3

Management and Supervision Spring 2015 3

 Lab

Laboratory Cost Cost

  • Medicaid will no longer allow us to settle

Laboratory cost. All Laboratory operating cost must be maintained separately either in a separate line item in the various program budgets or in an individual program budget

 Personnel R

rsonnel Report port

  • A personnel report (check register) which

identifies ALL employees, their job title, yearly salary, and benefits must be made available

 In order to determine the Medicaid

population, CMS considers charges to be the most appropriate methodology

 If your charge is less than cost, Medicaid may

cap the settlement at the lesser of charge or cost

 It is essential that you set your charges at full

  • cost. Or evaluate the reasons why not.
  • Importance of Entering Services

1. Productivity reports from HIS is used by many programmatic staff within the Division of Public Health. 2. Percentage of allowable Medicaid cost is based on encounter reports from HIS. 3. The calculation used to establish your charge is based on service reports from HIS.

  • Determining a Charge Schedule

Please continue to use your current charge schedule.

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SLIDE 4

Management and Supervision Spring 2015 4

 SPA  Future

Contact info: Danny Staley Danny.Staley@dhhs.nc.gov Office- 919-707-5024 http://www.youtube.com/watch?v=_QzjqOl2N 9c