Group Adult Foster Care Cost Report Training

1
Group Adult Foster CareCost Report Training

• Gardner Auditorium, State House
• Boston, Massachusetts
• February 4, 2009

2
Welcome

• Housekeeping items where to get water or coffee,
  location of bathrooms
• Copies of presentation available handout today
  and posted on GAFC cost report web page
• Save your questions for the end of the
  presentation Q A session

3
Purpose of Training

• For Providers
• Comprehensive review of cost report opportunity
  to ask questions
• Focus only on cost report, program questions will
  not be addressed today
• For DHCFP
• Better understanding of GAFC program costs for
  rate setting purposes
• Separate reporting of private pay and Mass Health
  subsidized clients
• Consistency in reporting

4
GAFC Cost ReportSchedule A

• Report all program related revenue include all
  clients private pay clients and Mass Health
  clients
• - leave no line blank enter zero if no amount
  for line item
• Separate your GAFC revenue
• - line item 9A Patient Payments- Self pay
  clients
• - line item 10A Medicaid Direct Payments - Mass
  Health GAFC payments here (payment from Dept
  Elder Affairs)
• Other revenue (20A) any non-patient care
  including room and board, medical supplies, guest
  meals, cable TV etc

5
GAFC Cost ReportSchedule A

• For providers who have difficulty distinguishing
  revenue by type of client
• - Take total revenue estimate percent Mass
  Health percent other revenue
• -Use these percentages to approximate revenue
  amounts

6
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

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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

8
GAFC Cost ReportSchedule B Indirect staffing

• For providers who have difficulty separating out
  indirect costs
• - Take total revenue estimate percent Mass
  Health percent other revenue
• - Use Mass Health percentage of the total
  revenue to estimate each indirect staff salary
  amount

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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
• -distinguish subcontractor by function title
  using lines 26B-31B
• -Ex. Subcontractor nurse
• subcontractor care manager (masters)

10
GAFC Cost ReportSchedule B Direct staffing

• For providers who have difficulty separating out
  direct costs
• - Take total revenue estimate percent Mass
  Health percent other revenue
• - Use Mass Health percentage of the total
  revenue to estimate each direct staff salary
  amount

11
GAFC Cost ReportSchedule B Client data

• Total number of clients -based on actual number
  on 6/30/07, not FTEs
• 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 - based on
  actual number on 6/30/07, not FTEs

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 23C
• - Add total staffing expenses (33B) and total
  non-staffing expenses (17C)
• - Calculate percentage of that total that is
  non-staffing expense
• - Take this percent from per day rate (40.33)
  to get admin per day

13
GAFC Cost Report Q A

• Schedule A Disregard line item 8A Government
  Programs as it is redundant
• Schedule A Do I consider income the amount
  billed or actual?
• -Use accrual accounting and report the total
  amount that was billed as of 6/30/07 or 12/31/07
  if you use calendar year
• Schedule B Staff person serving in 2 different
  capacities report each position separately
• -Example a nurse who also serves as a program
  director would report separate salary amounts and
  FTEs for program director and nurse
• Other questions?

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Where to Submit Cost Reports

• Deadline March 1, 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

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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