Group Adult Foster Care Cost Report Training

1
Group Adult Foster CareCost Report Training

• Presentation for those unable to attend session
  on Feb 4, 2009

2
Updated Materials

• Based on feedback from the training sessions, we
  have updated the cost report and directions. The
  materials are posted on the GAFC cost report
  website.
• We have noted questions from the 2/4/09 training
  sessions and have posted a FAQ document to the
  GAFC cost report web page.
• Goals
• -Division Better understanding of different
  GAFC program models, consistency in reporting
• -Providers Future GAFC rates will be based on
  data provided by your cost reports

3
GAFC Cost ReportAll Schedules

• We prefer fiscal year 2007 (7/1/06 6/30/07)
  whenever possible. However, if you normally file
  a calendar or federal fiscal year we will accept
  these.
• Please provide actual numbers whenever possible.
  However, if you have difficulty giving actual
  numbers please estimate line items based on
  GAFC Mass Health revenue.
• -Take total revenue estimate percent GAFC
  Mass Health (MH)
• - Consider all MH revenue include revenue from
  per diem ADL services, room board, any other
  services Mass Health clients (line 11A 21A
  22A).
• - Use Mass Health revenue as percent of total
  revenue to estimate line items.

4
GAFC Cost ReportSchedule A

• Report all program related revenue
• - Leave no line blank enter zero if no amount
  for line item
• Report any donations in line 1A Contributions
• Utilize (9A) Patient Payment to report all
  private pay client revenue
• - Include all revenue room board, activities,
  and any other services paid by private clients.

5
GAFC Cost ReportSchedule A

• Separate type of revenue for Mass Health GAFC
  clients
• - Use line 11A Medicaid Direct Payments to
  capture all ADL per diem revenue
• - Use line 21A GAFC room board/SSIG to capture
  rent from Mass Health clients
• - Use line 22A GAFC client payments for any
  other revenue from Mass Health clients.

6
GAFC Cost ReportSchedule A

• For providers who are not able to provide actual
  numbers
• - Take total revenue estimate percent Mass
  Health
• - Consider all Mass Health revenue include
  revenue from per diem ADL services, room board,
  any other services Mass Health clients pay for
  (line items 11A, 21A and 22A)
• - Use Mass Health percent of total revenue to
  estimate line items

7
GAFC Cost ReportSchedule B Overview

• Schedule B is only concerned with expenses
  related to Mass Health GAFC program. Do not
  include expenses related to care of private pay
  clients.
• To report salaries use the concept of full time
  equivalent 1 FTE is one full time work week or
  40 hrs

8
GAFC Cost ReportSchedule B Overview

• For providers who are not able to provide actual
  numbers
• - Take total revenue estimate percent Mass
  Health
• - Consider all Mass Health revenue include
  revenue from per diem ADL services, room board,
  any other services Mass Health clients pay for
  (line items 11A, 21A and 22A)
• - Use Mass Health percent of total revenue to
  estimate line items

9
GAFC Cost ReportSchedule B Indirect staffing

• Indirect staff are any staff that do not directly
  work with clients but perform program related
  work
• -Examples include activities dietary personnel
• Report yearly base salary - include fringe,
  payroll and accrual in additional columns
  provided
• - Fringe may include sick time, vacation
  bonuses

10
GAFC Cost ReportSchedule B Direct staffing

• Direct staff are any staff that directly work
  with clients
• Report yearly base salary - include fringe,
  payroll and accrual in additional columns
  provided
• - Fringe may include sick time, vacation
  bonuses
• Subcontractors any non-agency staff
• -Include temporary staff here as well
• -Distinguish subcontractor by function title
  using lines 26B-31B
• -Ex. Subcontractor nurse
• subcontractor care manager (masters)

11
GAFC Cost ReportSchedule B Client data

• Total number of clients -based on actual number
  on 6/30/07
• Total days service total number of days that
  provider gave GAFC service to clients (add
  monthly totals reported to Mass Health)
• Total number of direct care aides - base on
  actual number on 6/30/07 if possible
• - If you dont have actual number, take total
  hours paid to estimate FTEs consider 1 FTE (40
  hrs/wk)1 full time person

12
GAFC Cost ReportSchedule C Administrative
expenses

• Administrative expenses expenses incurred in the
  general operations of the GAFC facility
• For providers unable to separate out costs
• - Use of total revenue that is GAFC/Mass
  Health
• Total per day admin cost, line item 24C
• - Add total staffing expenses (35B schedule B)
  and total non-staffing expenses (18C schedule
  C)
• - Calculate percentage of that total that is
  non-staffing expense
• - Take this percent from per day rate (37.75)
  to get admin per day

13
GAFC Cost Report FAQ

• We compiled FAQ from the cost report training
  sessions. To access this document, please go to
  the GAFC cost report web page
• Link to web page
• http//www.mass.gov/?pageIDeohhs2terminalL4L0
  HomeL1ProviderL2ReportingtotheStateL3Rep
  ortingEntitiessidEeohhs2bterminalcontentfdh
  cfp_provider_adult_foster_care_downloadscsidEeoh
  hs2

14
Submission of Cost Reports

• Extended Deadline All reports are now due March
  16, 2009
• Submit via email to
• hcf.data_at_state.ma.us
• In addition, a set of financial statements or a
  tax return for the reporting period must be
  filed. The financial statements should be mailed
  to
• Ms. Jessica McKeagec/o IntakeDivision of
  Health Care Finance and Policy2 Boylston
  StreetBoston, MA 02116

15
Submission of Cost Reports

• The UFR is a valid supporting financial statement
  since it is audited
• Create reconciliation document if needed
• -If your supporting financial statement(s) do
  not tie directly to cost report (ie you used
  revenue to estimate all costs), create a
  reconciliation document and tie financial
  statement to cost report
• Request of extension
• -A one time extension will be granted for
  providers with valid reasons. Send email request
  to Peg.OBrien_at_state.ma.us

16
Resources and Contact Information

• GAFC Cost Report Questions
• Carla Villacorta, DHCFP
• Carla.Villacorta_at_state.ma.us
• [phone]
• GAFC Program Questions
• Pamela Gardner, GAFC Program Manager
• Mass Health Office of Long Term Care
• Pamela.Gardner_at_state.ma.us
• (617) -222-7486
• GAFC Cost Report Website www.mass.gov/dhcfp
• Go to the Divisions website then choose online
  services and then click on Reporting and
  choose AFC/GAFC