ICR Variance Analysis, PS&R Crosswalk and...

ICR Variance Analysis, PS&R Crosswalk and CHIP

HFMA – NY ChaptersApril 13-17, 2015

Don Fry, Director, KPMG LLP, Los Angeles

Joe Sellars, Director, KPMG LLP, Jacksonville

© 2015 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The KPMG name, logo and “cutting through complexity” are registered trademarks or trademarks of KPMG International. 30039BOS

2

ICR

Variance

Analysis

Tool


3

ICR Variance Analysis

• The ICR Variance Analysis feature enables hospitals to compare their current year ICR data to the prior year’s DH file data submission.

• The screens calculate the difference between years and the variance change for a given Exhibit and column, on a line-by-line or cost center-by-cost center basis.

• The results can be printed, or exported as a CSV file into Excel for further analysis.

• This analysis feature can be beneficial in spotting potential errors or items that may trigger cost report audit review.

• If there are any comparisons you feel would be beneficial that are not presently available, let me know and we can try to add them for next year.


4



5


Exhibits and comparisons provided:

• Exhibit 3– Beds– Bed Days Available– Medicare Patients Days– Medicaid Patient Days– Total Patient Days– Medicare Discharges– Medicaid Discharges

• Exhibit 11– Salaries– Other Cost– Fringe Benefits– Total Direct Cost– Reclassifications– Reclassified Trial Balance– All Program Adjustments– Medicaid Cost for Cost Allocation

• Exhibit 15– All Program Post-Stepdown Adjustments– Medicare Post-Stepdown Adjustments– Medicaid Post-Stepdown Adjustments

• Exhibit 18– Salaries– Other than Salaries and Fringe Benefits– Fringe Benefits– Total– Salaries– Other than Salaries– Total


6


Exhibits and comparisons provided (continued):• Exhibit 19

– Square Feet (1100)– Dollar Value (1101)– Salaries (1102)– Pounds of Laundry (1103)– Meals Served (1105)– Average Number of Employees (1106)– Costed Requisitions (1113)– Nursing Hours (1120)

• Exhibit 31A– Transfer Stats - ER– Transfer Stats – CPEP ER– General Clinic Visits– Int-Res No

• Exhibit 36– Average FTE Employees for Period– Standard Hours in Work Week– Average FTEs Contracted

• Exhibit 40– Cap-Rel Cost – Recl Buildings & Fixtures– Cap-Rel Cost – Recl Movable Equipment– Total Reclassified Trial Balance– All-Payor Medicaid Adjustments– Direct Charge Capital– Total Capital-Related Costs

• Exhibit 44– Total Directly Assigned Cap-Related Cost– Directly Assigned Capital – Buildings & Fixtures – Directly Assigned Capital – Movable Equipment


7


Exhibits and comparisons provided (continued):

• Exhibit 46– Sum of All Columns– Total Inpatient Services– SNF / Long-Term Care– Total Outpatient Services– Home Health Agency– Mental Health– All Other Services

• Exhibit 51– Costs Used for RCC– Total – All Service Charges– RCC by Cost Center


8

Medicare

PS&R

Cost

Report

Crosswalk

Program


9

Compu-Max PS&R Cost Report Crosswalk Program

The Compu-Max 2552-10 PS&R Program:

• Enables users to transfer Medicare charge and settlement data from the Medicare PSR system to the cost report.

• Is a Microsoft Access application and requires MS Access 2007 or later to be on the user's computer.


10


The PSR System requires two sources of data:

• An ICR Medicare (CR) formatted data file- This file should contain enough information to allow data to be directed to the

appropriate fields. Information on Worksheets S-2, A, and C should be entered before loading this data file into the system, including payment methods, key S-2 responses, cost center list, and total charges by cost center.

• PSR .CSV file(s).- There will be more than one file if the provider complex has an attached HHA.- These files are obtained from the CMS EIDM website.


11


Cross-walking revenue codes to cost centers:

Features include:

– 1) Standard defaults are built-in

– 2) Efficient interface

– 3) Ability to identify ratios for splits and allocations of data


12


Reports:

1) Provide a complete audit trail for workpapers

2) Show transfers and groupings that will occur

Posting of Data to the Medicare 2552-10:

- All transfers can be output directly to the Compu-Max cost report file.

- After posting is completed, other data input can be continued through the standard ICR input screens.


13


This Program module is being provided to Hospitals at no charge

Telephone and Webcast assistance is available from KPMG

For more information, contact:

David LefkowitzManager

KPMG LLP818-227-6930

[email protected]


14

Compu-Max

Hospital

Information

Profiler


15

Compu-Max Hospital Information Profiler

CHIP

Multi-purpose Medicare Cost Report software tool

HCRIS data benchmarking

Ad Hoc reporting

Variance Analysis

Batch printing


16


Using HCRIS Data

HCRIS (Hospital Cost Report Information System) data:

Maintained by CMS

A Public Use File database

Data is sent by Medicare Administrative Contractors to CMS

HCRIS data releases have the latest cost report file, whether as-filed, audited and finalized, or reopened – but only the latest file received by CMS from MACs

HCRIS data is released on a quarterly basis through CMS website (January, April, July, October)


17


Accessing HCRIS Data with CHIP

Start by Identifying selected parameters to narrow the search:

Hospital Type

Geographic Location (State)

Bed Count

Interns & Residents

Subproviders, Components and Services

Cost Report Status

Total Direct Cost (Worksheet A)

Total Charges (Worksheet C)

Federal FYE


18



19


Ad Hoc Reporting

Select desired provider cost reports for analysis

Sort list by clicking in headings

Create spreadsheet output by entering cost report parameters

Run Report


20



21



22



23


Other Features

Save Parameter “Template” for future use

Export spreadsheet to Excel for further analysis

Change Column Headings


24


Variance Analysis

Uses the provider’s current year and prior year data

Has over 50 “canned” comparisons

Allows users to create their own comparisons


25



26



27



28


Other Features

Export spreadsheet to Excel for further analysis

Customize your own comparison if not on Standard List

Set Variance Amounts and percentages


29

Contact Information

Pricing

• Freestanding Hospital - $500 annually

• Hospital Chain - $1500 annually

• Consultants - $1500 annually

Other Features:

• KPMG prepares quarterly HCRIS files for use with CHIP

• HCRIS Data and Program updates available on KPMG website

• KPMG available for questions


30

Questions?


31

Contact Information

Donald V. FryDirectorKPMG LLPSuite 1500, 550 South Hope StreetLos Angeles, CA [email protected]

Joseph W. QuinnManagerKPMG LLPSuite 1500, 550 South Hope StreetLos Angeles, CA 90071800-243-7507, option [email protected]

ICR Variance Analysis, PS&R Crosswalk and...

Documents

Transcript of ICR Variance Analysis, PS&R Crosswalk and...