874c03aa5726b34f0f07dd45f2297799.ppt
- Количество слайдов: 52
Enhancing Services to New and Existing Physician Clients Suzanne Denzine, CPA, CHCC sdenzine@Kolb. Co. com
Your Presenter • Suzanne Denzine, CPA, CHCC – Shareholder and Health Care Consultant – Expertise in operations and personnel management, physician compensation arrangements, business analytics, HIPAA regulations and assessments, OSHA compliance, fee analysis, compliance programs, physician/hospital relationships, third-party payer contracts and negotiations, and practice start-ups www. Kolb. Co. com
In Addition to Physicians… • Expand your definition of Health Care owners/stakeholders – MDs, DOs, Behavioral Health Practitioners – Advanced Level Practitioners (NPs and PAs) – Dentists – Veterinarians www. Kolb. Co. com
Why I Don’t See Value in My CPA • From the client perspective – Current on upcoming Health Care reform issues – Proactive planning ideas included with financial statements not just historical financial data – What are the numbers telling me? – Value of service not demonstrated www. Kolb. Co. com
How to Enhance My Services to New or Existing Medical Clients? • Add value to existing services • Understand their Revenue Cycle challenges; be proactive • Additional “Specialty Services” to consider for building on your health care niche www. Kolb. Co. com
Current Services • Change Management – 2012 -2013 substantial changes occurring in health care • SGR - Potential Medicare reduction in reimbursement rates again for 2013 – How will practices be able to absorb a 30% reduction in Medicare reimbursement? – Commercial payers fee schedules at less than 100% of Medicare reimbursements • Implementation of electronic medical records – How practices meet 1 st stage meaningful use in 2012 or 2013 www. Kolb. Co. com
Current Services • Change Management – Health care consolidation choices – Requires in-depth knowledge • Of the organization • Of the health care industry • Of the medical practice model – Knowledge-base to work through changes in critical parts of a practice www. Kolb. Co. com
Current Services • Look for other ways to add value – Do you review the financial reports with your clients in person? – Are your statements presented in a format specific to medical practices? – Is a production analysis report part of your business analysis? • Example: provide gross and net collection rates global and by provider www. Kolb. Co. com
Polling Question
Management with SMART Ideas • • • S M A R T Systems Management Outsourcing Accounts Receivable Revenue Cycle Targeting the low hanging fruit www. Kolb. Co. com
Management with SMART Ideas • S Systems – EMR systems – Recall systems – Collections fees – Desktop power station www. Kolb. Co. com
Management with SMART Ideas • M Management Outsourcing – Be an adviser on what is right for a practice – Is there a right answer? – Examples: • • www. Kolb. Co. com Coding expert Business analytics consulting Cost accounting Transcription
Management with SMART Ideas • A Accounts Receivable – Basic Tenets of a Good Collection Strategy • • www. Kolb. Co. com Developed written financial policies Verify patient’s insurance coverage Set clear expectations Collect at time of service Make easy and convenient to pay Offer flexible payment options Create team responsibility and incentive to collect
Management with SMART Ideas – What are the benchmarks that count? • Net collection rate – 99% or better is a STAR • Days in A/R – Under 35 days in total is a STAR • Exhibit A www. Kolb. Co. com
Management with SMART Ideas www. Kolb. Co. com
Management with SMART Ideas • R Revenue Cycle – Is a practice leaving money on the table? • • www. Kolb. Co. com Managed care contract analysis Payer mix, service codes Constantly changing payer requirements Missing patient encounter information
Management with SMART Ideas • T Targeting the low hanging fruit – Staffing per FTE physician vs. provider – Co-payment collection rates – Surgery deposits prior to the encounter – Denial percentage • Scrubbers/PPM prior to submitting to insurance • Knowledgeable coding staff www. Kolb. Co. com
Industry Benchmarks • Available through the MGMA and other outside sources – RVUs by specialty and geographic area – Production, Cost and Compensation data – Overhead (See Exhibit B) – Revenue Cycle www. Kolb. Co. com
Industry Benchmarks Exhibit B www. Kolb. Co. com
The Business of Medicine • Incorporate financial statement format aligned to the health care practice (see Exhibit C) – Income tax basis – Health care nuances – Owner/Doctor segregation www. Kolb. Co. com
The Business of Medicine Exhibit C www. Kolb. Co. com
Flaws in the Analysis • Bundling of owners’ benefits into operating cost • Comparative analysis missing from the financial statements www. Kolb. Co. com
Overhead Analysis • • • Personal costs Practice development costs Malpractice insurance Bank Charges Staffing/Benefits Rent Computer service related expenses Repair & maintenance expenses Miscellaneous expenses Other income www. Kolb. Co. com
Developing New Specialty Services • Add value to services • Services independent of one another • Identify additional skill sets/tool box – Employee benefit costs – Forensic accounting analysis – Internal control analysis – Revenue cycle system analysis – HIPAA privacy & security assessments www. Kolb. Co. com
Polling Question
Merging Medical Practices • Consolidation in the independent physician group practice to: – Specialty groups merging (Ex. , cardiologists, cardiac surgeons and electro physiologists or ortho with physiatry and podiatry) – Larger, multi-specialty groups – Hospital system purchase – Accountable care organizations www. Kolb. Co. com
Merging Medical Practices • Reasons – Accountable care organizations benefits and organization – Lower payer reimbursements – Payer contracting efficiencies • Payment methodologies – Fee for Service – Episodic payments www. Kolb. Co. com
Merging Medical Practices • Reasons – Overhead cost reductions • Eliminate duplication of services and site costs • Gain multiple service discounts (malpractice insurance etc. ) – Issues • • www. Kolb. Co. com Site(s) maintain or eliminate Governance Personnel reduction Production and profit distribution formulas
ACO/MSO/IPA Formation/Utilization • Accountable Care Organizations – New type of organization • Members can be health care organizations and/or employed physicians, independent providers – Addresses accountability for new HC reimbursement type(s) • Episodic care reimbursement (global payment inclusive of all care provided) – Quality initiative components www. Kolb. Co. com
ACO/MSO/IPA Formation/Utilization • Accountable Care Organizations cont. – IPAs (Independent Physician Associations) • Many merging to ACO structure • Primary purpose of IPAs are: – Payer contracting – Quality Initiatives w/ Medicare or other commercial payers – Service arrangement cost reductions – Provider system support » PM system » EMR system www. Kolb. Co. com
ACO/MSO/IPA Formation/Utilization • MSO (Managed Service Organizations) – Specialty specific – Payer contracting – Not as viable in the current insurance environment www. Kolb. Co. com
Adding a Physician or Other Ancillary Staff • Basis for – Volume expansion • New sites • Payer or service areas – Expansion into another service • Ex. Ortho - foot & ankle – Next generation • Owners are five or less years to retirement www. Kolb. Co. com
Changing the Physician Compensation Formula • Reasons for change – Fairness – Current formula is not working – Stark provisions – Other client service issues www. Kolb. Co. com
Changing the Physician Compensation Formula • Factors in change – Base formula factors; shared vs. direct compensation and expenses • Managing physician director – % change in baseline factors • 90/10 to 70/30 equalization • Meeting Stark provisions for ancillary services • Volume considerations – Maximum OH allocations www. Kolb. Co. com
Changing the Physician Compensation Formula • Factors in change – Initiating more factors on compensation on quality indicators, patient satisfaction and achieving certain disease quality indicators – Adding Quality metrics • RVU compensation models www. Kolb. Co. com
Polling Question
Office Sharing with Another Practice • Assist a small practice to establish an office with a shared overhead arrangement • Assist the client with analysis of the shared overhead arrangement • Establish the shared space www. Kolb. Co. com
Implementation of EMR • EMR implementation activity increasing due to government incentives • Practices need assistance with planning and project management www. Kolb. Co. com
Make Stakeholders out of the Employees • Driven by management – Promote TEAM environment • Merit bonus plans vs. COL increases • Mission statement driven • Patient quality and service areas – Patient surveys can facilitate the review – Hotline for patient complaints www. Kolb. Co. com
Help Build New Revenue Opportunities • Practice areas – Use of EMR • Meet Meaningful Use attestation for incentive bonus – Adding physician extenders – Review specialty specific competitors • Ob/Gyn; weight loss clinic • Acupuncture; healing center (cancer treatment etc. ) • Ortho; add OT/PT, podiatry etc www. Kolb. Co. com
Review and Implementation of Practice Internal Controls • Separation of Duties – Controls in systems • Dual access and management • Limitations on access • Time off requirements; require staff to take vacations – Workflow analysis and access • Determine weak areas in controls – Work with CPA to monitor and provide business physical www. Kolb. Co. com
Look for Signs of Financial Problems • • • Declining revenue current and over time Payer mix analysis No show rates Patient seen rates per day/provider A/R days outstanding increasing or higher than specialty specific benchmarks • Prior authorization issue; UHC/Humana www. Kolb. Co. com
Are You Taking Care of the Physician’s Personal Finances? • • Risk management; insurance review Retirement plan options Wealth management Tax planning – Huge for 2013 and going forward www. Kolb. Co. com
Examples of Specialized Service • • Physician compensation structure Billing revenue cycle audit Practice start-ups Practice on-going management Compliance plan development or update Strategic planning Shareholder code of conduct HR services; recruitment www. Kolb. Co. com
Examples of Specialized Service • • • HIPAA Privacy and Security assessments Technology deployment Employment agreements Buy/sell agreements Structuring buy-in/buy-out Merger and acquisition analysis and facilitation • Practice valuations www. Kolb. Co. com
Practice Management Reports • CPA prepared – A/R analysis – Provider analysis – Service line revenue/cost analysis • PM: dashboards – Daily A/R reports – Denial rates – Referral base tracking reports www. Kolb. Co. com
Clinical Encounters • Documentation and compliance • Utilizing extenders • Continuity of care www. Kolb. Co. com
Provider Work RVUs • Portion of Medicare and other payer reimbursement formula • Used in physician compensation formula • Provider production analysis www. Kolb. Co. com
Referring Doctor Trends • How do new patients get referred to the practice? Do you know? • Is reporting available? • Why are referral patterns important? www. Kolb. Co. com
Organizations to Join • HCAA (National CPA Health Care Advisors Association) • PVN (Physician’s Viewpoint Network) • MGMA (Medical Group Management Association) • State MGMA associations • HIMSS (Health Information and Management Systems Society) www. Kolb. Co. com
Keys to Success • Look for ways to add value – Go beyond the numbers • Look for opportunities that can be replicated in other practices – Compliance plan • Make your health care niche known – Linked. In, Twitter, Facebook page etc. – Form an advisory group of professionals for your area – quarterly meetings www. Kolb. Co. com
Questions and Answers Thank you! • Sue Denzine – sdenzine@Kolb. Co. com • • 800/461 -8843 www. Kolb. Co. com