KPMG Software Presentation

ICR Variance Analysis,
PS&R Crosswalk and CHIP
HFMA – NY Chapters
April 13-17, 2015
Don Fry, Director, KPMG LLP, Los Angeles
Joe Sellars, Director, KPMG LLP, Jacksonville
ICR
Variance
Analysis
Tool
© 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
•
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.
© 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
3
ICR Variance Analysis
© 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
4
ICR Variance Analysis
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
© 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
•
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
5
ICR Variance Analysis
Exhibits and comparisons provided
(continued):
• Exhibit 19
–
–
–
–
–
–
–
–
•
Exhibit 31A
–
–
–
–
•
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)
Transfer Stats - ER
Transfer Stats – CPEP ER
General Clinic Visits
Int-Res No
•
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
Exhibit 36
–
–
–
Average FTE Employees for Period
Standard Hours in Work Week
Average FTEs Contracted
© 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
6
ICR Variance Analysis
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
© 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
•
Exhibit 51
–
–
–
Costs Used for RCC
Total – All Service Charges
RCC by Cost Center
7
Medicare
PS&R
Cost
Report
Crosswalk
Program
© 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
8
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.
© 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
9
Compu-Max PS&R Cost Report Crosswalk Program
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.
© 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
10
Compu-Max PS&R Cost Report Crosswalk Program
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
© 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
11
Compu-Max PS&R Cost Report Crosswalk Program
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.
© 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
12
Compu-Max PS&R Cost Report Crosswalk Program
This Program module is being provided to Hospitals at no charge
Telephone and Webcast assistance is available from KPMG
For more information, contact:
David Lefkowitz
Manager
KPMG LLP
818-227-6930
[email protected]
© 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
13
Compu-Max
Hospital
Information
Profiler
© 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
14
Compu-Max Hospital Information Profiler
CHIP
Multi-purpose Medicare Cost Report software tool
HCRIS data benchmarking
Ad Hoc reporting
Variance Analysis
Batch printing
© 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
15
Compu-Max Hospital Information Profiler
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)
© 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
16
Compu-Max Hospital Information Profiler
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
© 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
17
Compu-Max Hospital Information Profiler
© 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
18
Compu-Max Hospital Information Profiler
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
© 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
19
Compu-Max Hospital Information Profiler
© 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
20
Compu-Max Hospital Information Profiler
© 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
21
Compu-Max Hospital Information Profiler
© 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
22
Compu-Max Hospital Information Profiler
Other Features
Save Parameter “Template” for future use
Export spreadsheet to Excel for further analysis
Change Column Headings
© 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
23
Compu-Max Hospital Information Profiler
Variance Analysis
Uses the provider’s current year and prior year data
Has over 50 “canned” comparisons
Allows users to create their own comparisons
© 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
24
Compu-Max Hospital Information Profiler
© 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
25
Compu-Max Hospital Information Profiler
© 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
26
Compu-Max Hospital Information Profiler
© 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
27
Compu-Max Hospital Information Profiler
Other Features
Export spreadsheet to Excel for further analysis
Customize your own comparison if not on Standard List
Set Variance Amounts and percentages
© 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
28
Contact Information
Other Features:
•
KPMG prepares quarterly HCRIS files for use with CHIP
•
HCRIS Data and Program updates available on KPMG website
•
KPMG available for questions
Pricing
•
Freestanding Hospital - $500 annually
•
Hospital Chain - $1500 annually
•
Consultants - $1500 annually
© 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
29
Questions?
© 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
30
Contact Information
Donald V. Fry
Director
KPMG LLP
Suite 1500, 550 South Hope Street
Los Angeles, CA 90071
213-955-8405
[email protected]
Joseph W. Quinn
Manager
KPMG LLP
Suite 1500, 550 South Hope Street
Los Angeles, CA 90071
800-243-7507, option 2
[email protected]
© 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
31