U N I F O R M F I N A N C I A L R E P O RT I N G F O R D AY H A B I L I TAT I O N P R O G R A M S August 2015
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1 UNIFORM FINANCIAL REPORTING FOR DAY HABILITATION PROGRAMS August 2015
2 Focus Better reporting of day habilitation (dayhab) program revenues, staffing, costs, and service statistics for rate setting purposes Separate reporting of community dayhab, in-facility or mobile dayhab, and dayhab supplement for both Consistency in reporting Intended to address UFR issues related to dayhab reporting, not UFR issues of a general nature
3 Rate Setting Requirements CHIA needs two things: Program costs Service units provided Rate Calculation Numerator = Program Costs Denominator Service Units Adjusted to assure efficiency and cost-effectiveness Data sources Providers Uniform Financial Statements and Independent Auditors Report (UFR) Additional dayhab information (e.g., survey) as needed
4 UFR Reporting Requirements List dayhab separately from other programs on UFR Treat community dayhab and nursing home (i.e., in-facility ) dayhab as separate programs on UFR Report basic and supplemental components separately* Indicate programs separately on UFR cover page, including identifiable description. For example: Program 1-1 Community Dayhab Program 1-2 Community Dayhab Supplement Program 2-1 In-Facility Dayhab Program 2-2 In-Facility Dayhab Supplement Complete a separate schedule B for each program * For programs with multiple cost categories, see the FY 2015 Audit & Preparation Manual, p. 77
5 Reporting of Program Supplements Program supplements (including revenues, staffing, costs, and service statistics), regardless of purchaser, should be reported separately for community dayhab and in-facility dayhab If a program supplement is paying for someone to attend a community or in-facility dayhab program, report that information on that program s schedule B If not (e.g., supplemental staffing, dayhab wrap ), keep separate
6 Complete Reporting of All Purchasers Include all revenues, staffing, costs, and service units for all purchasers For community or in-facility dayhab, include services funded by MassHealth, private pay, and other purchasers, such as DDS and UMass, if they buy complete units of service For program supplements, include services funded by all purchasers, including MassHealth (i.e., H ), DDS, and MCB On schedule B, report complete Revenues Staffing, including FTEs Costs Services statistics, including units, capacity for community dayhab, and unduplicated number of clients
7 Service Statistics Are Important Define unit of service (i.e., 15 minutes) and be consistent For community dayhab, total unit capacity* is based on program size (e.g., licensed capacity) times program service units annualized over a one year period Unduplicated clients are based on actual number, not FTEs Number of service units delivered should be reported using same unit definition (i.e., 15 minutes) *See definition in the FY 2015 UFR Audit & Preparation Manual, p. 78
8 Reporting of Dayhab Program Staff* Report only program staff who are employees on UFR staffing lines 1S-37S UFR direct care/program staff components reflect required credentials, not particular ones that may be possessed by current position occupants Function vs. Title UFR staff components are determined by their program function Functional definition, not position title, governs the definition of a particular UFR title If a staff member functions in multiple roles (e.g., administrative and clinical), split the FTE and salary between staffing categories based on the amount of time devoted to the distinct functions Include FTEs and Salary/Wage information * Refer to basic concepts for program components and titles in the FY 2015 Audit & Preparation Manual, p. 111
9 Identifying Dayhab Program Staff on UFR Dayhab Staff Title -Administrator -Program Director -Dayhab Service Manager -Health Care Supervisor -Psychologist -Behaviorial Specialist -Therapists (OT, PT, ST) -Therapy Assistants -Developmental Specialist -Paraprofessional -Program Aide UFR Schedule B Staff Title* -Program Function Manager (Title 101) -Program Director (Title 102) -Case Worker/Manager (Title 132) -RN (Title 108) -Psychologist Doctorate (Title 122) or Clinician (Title 123), as appropriate -Clinician (Title 123) -OT, PT, ST/Aud. (Titles ) -Direct Care/Program Staff III (Title 134) -Counselor (Title 130) -Direct Care/Program Staff II (Title 135) -Direct Care/Program Staff I (Title 136) * For functional titles, see the FY 2015 Audit & Preparation Manual, pp
10 Reporting Therapists Hired as Consultants Do not report therapists hired on a consultant basis on staffing line items used for employees Use 18E Direct Care Consultant 201 if the therapists provide guidance or technical assistance to agency staff about client care or program design Use 21E Subcontracted Direct Care 206 if the therapists provide direct care to clients* * For definitions, see the FY 2015 Audit & Preparation Manual, pp
11 Classifying Dayhab Program Revenues Revenue Source Department of Developmental Services University of Massachusetts Medical School MassHealth Self-Pay Schedule B Revenue Account 9R Department of Developmental Services 29R Other State Agency POS 34R Medicaid--Direct Payments 41R Private Client Fees (excluding 3 rd Party) * Refer to Revenue Account Definitions in the FY 2015 Audit & Preparation Manual, pp
12 Where to Submit UFR Submit electronically through the UFR efiling application at the UFR efiling homepage Please do not submit UFR to CHIA CHIA already has online access to UFR Submit supplemental information to CHIA only as requested
13 Resources and Contact Information Dayhab UFR Questions CHIA Pricing Cost Report Help Desk Phone: (617) General UFR questions Consult FY 2015 UFR Audit & Preparation Manual at Call OSD UFR Help Line at (617) CHIA website:
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