Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ......

21
Student Member Collaboration Written by Judith Deavers On October 21 st , 2 students in the UNH Student Organization for Healthcare Leaders program (SOHL), 3 NH/VT Chapter members who are alumni of the program, and the Chair of the Chapter membership committee met at Libby’s Bar and Grill in Durham, NH to discuss the future of collaboration between the two organizations. HFMA has participated in SOHL events in the past; Resume Reviews and Mock Interviews, as well as presentations about HFMA’s mission and value have been lauded as very beneficial. With any voluntary collaborative effort, however, there are challenges. This group met over dinner to figure out what can be done to meet the goals of both organizations and ensure continued success. Our first task was to perform a needs assessment. A SWOT analysis helped identify that there’s currently strong engagement, but the annual change in student leadership may result in inconsistent levels of interest, and the small number of HFMA members involved with SOHL limits the availability to participate when asked. NH employers may have entry level positions available, but if the students don’t stay in NH after graduation; there’s not a pool of candidates that can feed those employers. HFMA struggles to meet National membership goals, yet few SOHL grads convert their student memberships to full memberships. The opportunities we identified were numerous. HFMA provides networking and continuing education. Soon to be grads want to know how healthcare leaders have achieved their success; those leaders are at our education events. If asked, they may be interested in participating at some SOHL events. And, students, if asked, may be interested in volunteering at some of the events as speakers or working the registration desk. We found that those SOHL grads who joined as full members had interned with active HFMA members. We also found, those interns were often hired and became very active members themselves. We realized that one group’s strengths could help address the other group’s weaknesses and threats. At press time, we’re working on setting specific goals and objectives. And we’re talking about how we’ll meet those goals. The first step is to establish a sub-committee under Membership in order to formalize the commitment and add to the strength of a larger committee. Two members of SOHL will serve on the sub-committee. The group will plan at least one event in Durham each semester. We will promote internship opportunities and give the students the real scoop on what’s going on in healthcare and how they can position themselves to succeed. HFMA also intends to build on the success of this project to initiate similar efforts in VT and other schools in NH. Keep an eye on the NH/VT Chapter website to watch our progress. http://www.nhvthfma.org If you’re interested in getting involved with the SOHL/HFMA collaboration, contact Denny Roberge ( [email protected]) or Kristina Griffin (krgriffi[email protected]). In This Issue Words From Your President ..................................... 2 Getting AMPed Up ....................................................... 3 Top Ten Things About 501(r) .................................... 5 Chapter Sponsors ......................................................... 8 Accounting Corner ....................................................... 9 Welcome New Members ......................................... 10 Social Committee Update ........................................ 12 Healthcare Reimbursement Conference................ 12 Value-Driven Certification...................................... 13 HFMA Vermont Update ........................................... 14 Get Involved .................................................................. 15 Calendar.......................................................................... 16 Mental Health Centers Step Up for Veterans ....... 18 Chapter Officers.......................................................... 20 www.nhvthfma.org #NHVTHFMA THE OFFICIAL NEWSLETTER OF Newsletter Policy and Committee Editor Eric Walker , CPA, FHFMA MOUNTAIN VIEWS is published five times a year. Our objective is to provide members with information regarding chapter activities as well as ideas to help the individual in the performance of his/her duties. EDITORIAL POLICY The editor strongly encourages the submission of material for publication. Articles should be typewritten and doubled spaced. Letters should be neat and legible and must be signed. The editor reserves the right to edit material and accept or reject contributions whether solicited or not. Send all correspondence, or materials for publication, to: Eric Walker 2 Executive Park Drive, Bedford, NH 03110 603.263.7116 [email protected] NEWSLETTER COMMITTEE KARL BAKER, Clifton Larson Allen CAROL BARRETT, Elliot Hospital ERIN BREARLEY, Concord Hospital SUSAN CARR, Dartmouth Hitchcock Medical Center JUDI DEAVERS, Dartmouth Hitchcock Medical Center ROBIN FISK, Fisk Law Office ROBERT GILBERT, Wentworth Douglass Hospital BRITTANY JOBIN, Dartmouth Hitchcock Medical Center CHERI S. KANE, Pricewaterhouse Coopers, LLP LESLIE MELBY, NHHA GERRI PROVOST, Baker Newman Noyes JANE KAPOIAN, NH Healthy Families Opinions expressed in articles or features are those of the authors and do not necessarily reflect the views of the Healthcare Financial Management Association, New Hampshire/Vermont Chapter or the editor. NOV/DEC 2015

Transcript of Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ......

Page 1: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

Student Member CollaborationWritten by Judith Deavers

On October 21st 2 students in the UNH Student Organization for Healthcare Leaders program (SOHL) 3 NHVT Chapter members who are alumni of the program and the Chair of the Chapter membership committee met at Libbyrsquos Bar and Grill in Durham NH to discuss the future of collaboration between the two organizations HFMA has participated in SOHL events in the past Resume Reviews and Mock Interviews as well as presentations about HFMArsquos mission and value have been lauded as very beneficial With any voluntary collaborative effort however there are challenges This group met over dinner to figure out what can be done to meet the goals of both organizations and ensure continued success

Our first task was to perform a needs assessment A SWOT analysis helped identify that therersquos currently strong engagement but the annual change in student leadership may result in inconsistent levels of interest and the small number of HFMA members involved with SOHL limits the availability to participate when asked NH employers may have entry level positions available but if the students donrsquot stay in NH after graduation therersquos not a pool of candidates that can feed those employers HFMA struggles to meet National membership goals yet few SOHL grads convert their student memberships to full memberships

The opportunities we identified were numerous HFMA provides networking and continuing education Soon to be grads want to know how healthcare leaders have achieved their success those leaders are at our education events If asked they may be interested in participating at some SOHL events And students if asked may be interested in volunteering at some of the events as speakers or working the registration desk We found that those SOHL grads who joined as full members had interned with active HFMA members We also found those interns were often hired and became very active members themselves

We realized that one grouprsquos strengths could help address the other grouprsquos weaknesses and threats

At press time wersquore working on setting specific goals and objectives And wersquore talking about how wersquoll meet those goals The first step is to establish a sub-committee under Membership in order to formalize the commitment and add to the strength of a larger committee Two members of SOHL will serve on the sub-committee The group will plan at least one event in Durham each semester We will promote internship opportunities and give the students the real scoop on whatrsquos going on in healthcare and how they can position themselves to succeed

HFMA also intends to build on the success of this project to initiate similar efforts in VT and other schools in NH Keep an eye on the NHVT Chapter website to watch our progress httpwwwnhvthfmaorg

If yoursquore interested in getting involved with the SOHLHFMA collaboration contact Denny Roberge (drobergemedassetscom) or Kristina Griffin (krgriffincentenecom)

In This IssueWords From Your President 2

Getting AMPed Up 3

Top Ten Things About 501(r) 5

Chapter Sponsors 8

Accounting Corner 9

Welcome New Members 10

Social Committee Update 12

Healthcare Reimbursement Conference 12

Value-Driven Certification 13

HFMA Vermont Update 14

Get Involved 15

Calendar 16

Mental Health Centers Step Up for Veterans 18

Chapter Officers 20

wwwnhvthfmaorgNHVTHFMA

THE OFFICIAL NEWSLETTER OF

Newsletter Policy and CommitteeEditor Eric Walker CPA FHFMA

MOUNTAIN VIEWS is published five times a year Our objective is to provide members with information regarding chapter activities as well as ideas to help the individual in the performance of hisher duties

EDITORIAL POLICY The editor strongly encourages the submission of material for publication Articles should be typewritten and doubled spaced Letters should be neat and legible and must be signed The editor reserves the right to edit material and accept or reject contributions whether solicited or not Send all correspondence or materials for publication to

Eric Walker 2 Executive Park Drive Bedford NH 03110 6032637116 bull erwalkercentenecom

NEWSLETTER COMMITTEE

KARL BAKER Clifton Larson Allen

CAROL BARRETT Elliot Hospital

ERIN BREARLEY Concord Hospital

SUSAN CARR Dartmouth Hitchcock Medical Center

JUDI DEAVERS Dartmouth Hitchcock Medical Center

ROBIN FISK Fisk Law Office

ROBERT GILBERT Wentworth Douglass Hospital

BRITTANY JOBIN Dartmouth Hitchcock Medical Center

CHERI S KANE Pricewaterhouse Coopers LLP

LESLIE MELBY NHHA

GERRI PROVOST Baker Newman Noyes

JANE KAPOIAN NH Healthy Families

Opinions expressed in articles or features are those of the authors and do not necessarily reflect the views of the Healthcare Financial Management Association New HampshireVermont Chapter or the editor

NOVDEC 2015

MOUNTAIN VIEWS NOVDEC 2015 2

Greetings-

This is a fascinating time to be in healthcare and healthcare means something different to each one of us I joined HFMA in 2006 as a student member while attending the University of New Hampshire I was fortunate enough to have employers support my membership in HFMA coming directly out of college Looking at the demographics of HFMA we typically have a hard time retaining student members Please encourage new graduates to join HFMA as it is an investment in their career HFMA National has even lowered the dues to $100 for the first two years post-graduation for current e-student members

HFMA core mission is to provide educational opportunities to its members Education is not the only aspect to HFMA To me HFMA has brought more to my career than just educational opportunities I have personally found that giving back to this organization has not only allowed me to make connections advancing my career but has allowed me to go beyond my own comfort zone and do something new and different I have consistently found that HFMA members get back what they put into their membership

Our local chapter is always looking for volunteers to help with various activities Chapter volunteering can range from as simple as checking in members at a registration table at a live education event to helping plan and obtain speakers for an event It was actually being part of the Newsletter committee that landed me the connection at Wentworth-Douglass Hospital to get my foot in the door If anyone is interested in going beyond their current membership benefits please contact Judi Devers at judithadeavershitchcockorg

Sincerely

Rob Gilbert FHFMA

Words From Your President

Rob Gilbert

YOUR INDUSTRY YOUR FUTURE

YOUR VOICE

NEW MEMBERS SAVE

your TURN

Whether you work at a hospital health system physician practice or payer HFMA keeps you informed on fast-moving developments in healthcare finance Member events publications seminars and online tools identify best practices and help you manage change

With more than 40000 members HFMA is the leading membership organization for financial management executives and leaders across the healthcare industry

x hfm

x CHAPTER MEMBERSHIP

x DISCOUNTS ON PRODUCTS SERVICES AND EVENTS

x HFMAORG MEMBER SECTION

x HFMA WEEKLY NEWS

x ONLINE FORUMS

Benefits of MEMBERSHIP x VIRTUAL CONFERENCE

x WEBINARS

x 120+ CPES

x CERTIFICATIONS

x THE SHORT LIST

x BUYERrsquoS RESOURCE GUIDE

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MOUNTAIN VIEWS NOVDEC 2015 3

GETTING AMPed UP FOR PHYSICIAN COMPENSATION MODELS Venson Wallin CPA and David Friend MD MBA The BDO Center for Healthcare Excellence amp Innovation

The days of maximizing daily patient visits are waning with the emphasis on visit quantity being replaced by quality ndash visits of value

As the drivers of healthcare reimbursement continue to refocus on new performance based models better clinical processes will in general mean higher reimbursement Medicare and Medicaid have already incorporated improved clinical processes into determining provider reimbursements with the commercial insurers sure to follow

The treating physician is a critical component of a successful clinical process Over the years however physicians have had to focus on productivity as theyrsquove been expected to treat more and more patients daily with increasingly complex conditions Some believe the constant chasing of productivity measures such as relative value units (RVUs) ndash a significant metric used in determining physician compensation ndash has led to a reduced focus on the quality and cost of patient care processes and outcomes While steps are being taken nationally to address less-than optimal clinical processes itrsquos time for health systems and physician groups to dial up the energy on incenting visits of value

EXPECTATIONS FOR PERFORMANCE FOCUS The Affordable Care Act (ACA) attempts to incent value-based care with various initiatives including programs that penalize readmissions and hospital-acquired conditions It mandates that CMS use cost and quality data to adjust physician payments under the Medicare Physician Fee Schedule Beginning in 2015 this Value-Based Payment Modifier will apply to physicians in groups of 100 or more in 2016 it will impact physicians in groups of 10 or more in 2017 all physicians participating in fee-for-service Medicare will be affected

PHYSICIAN COMPENSATION MODELS FOR IMPROVED CLINICAL PROCESSES Some health systems are beginning to reevaluate physician compensation models In all likelihood commercial payers will follow with value arrangements of their own And the continued emergence of narrow networks and Accountable Care Organizations (ACOs) necessitates that practice groups analyze their compensation models in order to demonstrate high value in terms of clinical processes and outcomes MGMArsquos Physician Compensation and Production Survey 2014 Report Based on 2013 Data found that the percentage of compensation plans among participants based 100 percent on productivity has declined (39 percent in 2013 vs 50 percent in 2012) and that the trend is expected to continue with plans that combine salary and incentives gaining a greater share

Continued next page

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Learn more Visit us at berrydunncom or call 8004327202

MOUNTAIN VIEWS NOVDEC 2015 4

GETTING ldquoAMPEDrdquo UP THREE GUIDING CONCEPTS So what should hospitals and practice groups do to address the move to value-based compensation Focus on three concepts Autonomy Mastery and Purpose

Autonomy the freedom of a physician to make

appropriate decisions for his or her patients

Mastery a physicianrsquos ability to achieve the highest level

of professional training

Purpose a physicianrsquos access to the resources and

opportunity to attain the best possible outcomes for his or

her patients

These AMP concepts help transform physician compensation design from an ldquous vs themrdquo to a ldquowerdquo approach Using AMP physicians health systems and other network partners can work together to create a compensation model that successfully engages physicians while also meeting the shared goals of the other partners

Once the AMP process has been agreed upon the practice grouphealth system must identify the drivers that will lead to accomplishing its shared goals It is important to remember that there is no ldquocookie cutter approachrdquo to compensation model design Rather each model should be designed for its unique participants and goals Collaboration and transparency are necessary to identify and implement the drivers that will most effect the desired change - and only drivers that directly result in the desired change should be included Overloading the model with measures that are unrelated to inspiring change will increase the administrative tracking and reporting burden without demonstrating a return on investment

Many physician compensation models utilize a combination of the following and other drivers

Medical assistance with tobacco use cessation

Breast cancer screening

Adult body mass index screening

Patient panels

Utilization of electronic medical record

Gpro CMS measures

HCAHPS scores

HEDIS measures

Readmission rates

Utilization of clinical guidelines in evidence-based

medicine and computerized physician order entry

Patient satisfaction

When identifying your drivers keep in mind that some drivers may promote the wrong behavior if not modeled correctly For example a driver regarding clinical guidelines should be flexible enough that physicians have the ability to prescribe clinically appropriate exceptions Patient satisfaction drivers can also be mis-modeled The fear of saying ldquonordquo to a patientrsquos request for a test or prescription may lead a physician to give the patient what he or she wants even if it may not be medically necessary They get a good mark on the patient satisfaction score but incur avoidable care costs Drivers can be strategically chosen to hedge against such behaviors For example combining patient satisfaction scores with other measures associated with clinical processes can somewhat lessen the impact of a negative patient satisfaction score In the end choose a combination of drivers that compliment each other promote efficient processes and positive outcomes and minimize unnecessary costs of care

Developing a successful physician compensation model can be accomplished in a minimally stressful manner by keeping it simple Work together Communicate Be open and honest Keep the end in mind (improved population health) and work to design a model that provides a clear path to achieving that goal while also remaining flexible enough to maintain and improve efficiencies in the care delivery process By following these simple rules you can get your physicians ldquoAMPedrdquo up and drive success across the organization be it a physician group health system or ACOnarrow network

Dr David Friend is a Managing Director and Chief Transformation Officer for The BDO Center for Healthcare Excellence amp Innovation He can be reached at dfriendbdocom

Venson Wallin CPA is a Managing Director and the National Healthcare Compliance and Regulatory Leader for The BDO Center for Healthcare Excellence amp Innovation He can be reached at vwallinbdocom

Whether wersquore helping your business do business or advising

you as an individual or family our first priority at TSS is to develop

solutions that work for you

19 Morgan Drive Lebanon NH 03766

603-653-0044 (p) 603-653-0209 (f)

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MOUNTAIN VIEWS NOVDEC 2015 5

TOP TEN THINGS PROVIDERS SHOULD KNOW ABOUT 501(r)Written By Craig Brondyke and Christine Paton PwC

Background

The Affordable Care Act (ACA) has triggered multiple reforms inside the healthcare industry with the goal of increasing the quality and affordability of healthcare The ACA is not only affecting the way that patients interact with healthcare but also creating new requirements for hospitals and businesses operating within the health industry This new era of healthcare is placing challenges on nonprofit hospitals as new reporting obligations emerge from the ACA

On December 29th 2014 The Internal Revenue Service (IRS) and the US Department of the Treasury issued a final ruling of 501(r) containing new requirements for nonprofit hospital organizations covered under section 501(c)(3) in order to retain their federal tax exempt status New requirements include

Conducting a Community Health Needs Assessment

(CHNA) at least once every three years and providing

solutions to address any community health needs discovered

Requiring a written Financial Assistance Policy (FAP) and

Emergency Medical Care Policy (EMCP)

Limiting charges billed to FAP patients for emergency

and medically necessary care

New restrictions on collection and billing practices

These four components have potential implications to provider reimbursement revenue cycle management and overall operation of a nonprofit hospital

Top 10 Things Providers Should Know about 501(r)

501(r) is NOT limited to just tax

The new 501(r) regulation goes much further than the traditional functions of tax Internal roles may be affected including business office operations reimbursement patient management financial assistance public relations and more

Managing 501(r) can be challenging expensive and time

consuming Some organizations may choose to create internal compliance teams to manage 501(r) while others may choose to hire external resources Hospitals must ensure all employees understand any policy or operational changes and training may be required to ensure organizational compliance The result of any hospital efforts to manage 501(r) may reduce risk for noncompliance however hospitals could find themselves decreasing patient charges and tightening up internal policies in the process With new policy and reporting requirements it is easy for providers to get lost in the regulation details

Failure to meet one or more 501(r) requirements may lead to revocation of tax-exempt status

The four components that make up 501(r) do not allow providers to pick and choose areas of the regulation they are responsible for In the event of non-compliance in any area the IRS may revoke nonprofit status and publically disclose lost status on Form 990 Once tax exempt status is removed hospitals will be subject to federal state amp local income and property taxes Additionally the hospital will lose the ability to raise charitable funds and any tax exempt bonds will be impacted

Failure to conduct a Community Health Needs Assessment (CHNA) and provide solutions for needs identified will result in a $50k excise tax per hospital inside a hospital organization (for example if a hospital organization has five hospitals and each facility fails to properly conduct a CHNA the hospital organization will be fined $250k)

Creating a strategy for 501(r) compliance before the start of fiscal year 2016 will allow hospitals to prevent noncompliance issues tax costs and public scrutiny

There will be increased scrutiny around billing and collection practices

Before engaging in ldquoextraordinary collection actionsrdquo (ECA) against a patient hospitals must ensure that reasonable efforts have been made to determine if a patient is eligible for the hospitalrsquos Financial Assistance Policy (FAP) If a patient is not FAP eligible the hospital must provide required ECA notices to the patient Examples of extraordinary collection efforts include

Denying medically necessary care to a patient until their

previous medical bills are paid

Reporting information to a credit agency

Selling a patientrsquos debt to a third party and

Initiating legal actions such as foreclosing on patientrsquos

property seizing patientrsquos bank account and garnishing wages

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 6

ECAs are subject to two periods the notification period and the application period The notification period is a 120 day period starting after the first post-discharge bill The hospital is expected to notify the patient during this time that ECAs may occur if they do not make payments towards their outstanding hospital bill After this period assuming the patient has been appropriately notified that ECAs can occur the application period spans between 120 to 240 days from the first post-discharge bill During this period the hospital andor third party agency may start to take ECAs but in the event of patient payments or discovery of patient FAP eligibility all ECAs must cease or be reversed

In addition hospitals utilizing outside collection agencies must ensure the agency is following 501(r) regulations If the outside collection agency fails to comply with 501(r) mandates the hospital will be penalized and may lose their tax exempt status ECAs may be one of the most sensitive and publically scrutinized 501(r) violations

501(r) will limit total patient charges

If patients are eligible for a hospitalrsquos Financial Assistance Policy (FAP) the hospital may not charge FAP patients more than ldquoamounts generally billedrdquo (AGB) to patients with insurance covering the same type of care In other words the gross patient charges are never actually billed to FAP patients There are a few ways that a hospital can calculate AGB

Look-back method the lookback method calcu-lates average charges allowed by various insurers depending on the types of patients the hospital serves Types of methods used with the lookback approach include

Medicare fee-for-service calculated based on average

charge allowed by Medicare fee-for-service

Medicare fee-for-service and private insurers blended

rate of Medicare fee-for-service and private insurers

Medicaid calculated based on Medicaid rates and

Combination blended rate of Medicare fee-for-service

Medicaid and private insurers

Prospective method forward looking calculation based on estimate of service charges if the FAP patient was Medicare fee-for-service Medicaid or both

The lookback method is considered the most conservative approach to calculate AGB as it is based on allowed charges in the past rather than estimated charges in the future It is important to note that a hospital can change the method they use to calculate AGB from year to year if they believe the method does not accurately depict amounts generally billed

The Community Health Needs Assessment (CHNA) requires nonprofits to address health needs in their surrounding community

501(r) requires that hospitals perform a CHNA once every three years to hold the nonprofit hospital accountable for the needs of the surrounding community The information from the CHNA report must be made widely available to the public and submitted to the IRS The IRS allows hospitals to define the community that they serve based on the mission of the hospital geographic location target population (eg nonprofit childrenrsquos hospital) or hospital specialties However if the hospital defines the community too specifically the IRS may accuse the hospital of intentionally excluding a portion of the population As the CHNA is conducted community input should be gathered from

Agencies with current data about health needs of the

community

Professionals with special knowledge of public health

Input from underserved low income chronic disease

and other minority groupsContinued next page

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

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i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

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Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

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95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

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- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

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bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

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bull Customer Service Call Center

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Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

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MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 2: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 2

Greetings-

This is a fascinating time to be in healthcare and healthcare means something different to each one of us I joined HFMA in 2006 as a student member while attending the University of New Hampshire I was fortunate enough to have employers support my membership in HFMA coming directly out of college Looking at the demographics of HFMA we typically have a hard time retaining student members Please encourage new graduates to join HFMA as it is an investment in their career HFMA National has even lowered the dues to $100 for the first two years post-graduation for current e-student members

HFMA core mission is to provide educational opportunities to its members Education is not the only aspect to HFMA To me HFMA has brought more to my career than just educational opportunities I have personally found that giving back to this organization has not only allowed me to make connections advancing my career but has allowed me to go beyond my own comfort zone and do something new and different I have consistently found that HFMA members get back what they put into their membership

Our local chapter is always looking for volunteers to help with various activities Chapter volunteering can range from as simple as checking in members at a registration table at a live education event to helping plan and obtain speakers for an event It was actually being part of the Newsletter committee that landed me the connection at Wentworth-Douglass Hospital to get my foot in the door If anyone is interested in going beyond their current membership benefits please contact Judi Devers at judithadeavershitchcockorg

Sincerely

Rob Gilbert FHFMA

Words From Your President

Rob Gilbert

YOUR INDUSTRY YOUR FUTURE

YOUR VOICE

NEW MEMBERS SAVE

your TURN

Whether you work at a hospital health system physician practice or payer HFMA keeps you informed on fast-moving developments in healthcare finance Member events publications seminars and online tools identify best practices and help you manage change

With more than 40000 members HFMA is the leading membership organization for financial management executives and leaders across the healthcare industry

x hfm

x CHAPTER MEMBERSHIP

x DISCOUNTS ON PRODUCTS SERVICES AND EVENTS

x HFMAORG MEMBER SECTION

x HFMA WEEKLY NEWS

x ONLINE FORUMS

Benefits of MEMBERSHIP x VIRTUAL CONFERENCE

x WEBINARS

x 120+ CPES

x CERTIFICATIONS

x THE SHORT LIST

x BUYERrsquoS RESOURCE GUIDE

trade

MOUNTAIN VIEWS NOVDEC 2015 3

GETTING AMPed UP FOR PHYSICIAN COMPENSATION MODELS Venson Wallin CPA and David Friend MD MBA The BDO Center for Healthcare Excellence amp Innovation

The days of maximizing daily patient visits are waning with the emphasis on visit quantity being replaced by quality ndash visits of value

As the drivers of healthcare reimbursement continue to refocus on new performance based models better clinical processes will in general mean higher reimbursement Medicare and Medicaid have already incorporated improved clinical processes into determining provider reimbursements with the commercial insurers sure to follow

The treating physician is a critical component of a successful clinical process Over the years however physicians have had to focus on productivity as theyrsquove been expected to treat more and more patients daily with increasingly complex conditions Some believe the constant chasing of productivity measures such as relative value units (RVUs) ndash a significant metric used in determining physician compensation ndash has led to a reduced focus on the quality and cost of patient care processes and outcomes While steps are being taken nationally to address less-than optimal clinical processes itrsquos time for health systems and physician groups to dial up the energy on incenting visits of value

EXPECTATIONS FOR PERFORMANCE FOCUS The Affordable Care Act (ACA) attempts to incent value-based care with various initiatives including programs that penalize readmissions and hospital-acquired conditions It mandates that CMS use cost and quality data to adjust physician payments under the Medicare Physician Fee Schedule Beginning in 2015 this Value-Based Payment Modifier will apply to physicians in groups of 100 or more in 2016 it will impact physicians in groups of 10 or more in 2017 all physicians participating in fee-for-service Medicare will be affected

PHYSICIAN COMPENSATION MODELS FOR IMPROVED CLINICAL PROCESSES Some health systems are beginning to reevaluate physician compensation models In all likelihood commercial payers will follow with value arrangements of their own And the continued emergence of narrow networks and Accountable Care Organizations (ACOs) necessitates that practice groups analyze their compensation models in order to demonstrate high value in terms of clinical processes and outcomes MGMArsquos Physician Compensation and Production Survey 2014 Report Based on 2013 Data found that the percentage of compensation plans among participants based 100 percent on productivity has declined (39 percent in 2013 vs 50 percent in 2012) and that the trend is expected to continue with plans that combine salary and incentives gaining a greater share

Continued next page

BerryDunnrsquos team of seasoned professionals puts its audit tax and consulting know-how to work for you in a way that fi ts your operational style Our hospital and health care system professionals stay on the leading edge of health care fi nancial issues and strategies combining our industry knowledge with an understanding of your organizationrsquos strategic goals to help you make better-informed decisions We help you capitalize on opportunities that drive valuemdashall with more control

ROLL WITH CONFIDENCE

Learn more Visit us at berrydunncom or call 8004327202

MOUNTAIN VIEWS NOVDEC 2015 4

GETTING ldquoAMPEDrdquo UP THREE GUIDING CONCEPTS So what should hospitals and practice groups do to address the move to value-based compensation Focus on three concepts Autonomy Mastery and Purpose

Autonomy the freedom of a physician to make

appropriate decisions for his or her patients

Mastery a physicianrsquos ability to achieve the highest level

of professional training

Purpose a physicianrsquos access to the resources and

opportunity to attain the best possible outcomes for his or

her patients

These AMP concepts help transform physician compensation design from an ldquous vs themrdquo to a ldquowerdquo approach Using AMP physicians health systems and other network partners can work together to create a compensation model that successfully engages physicians while also meeting the shared goals of the other partners

Once the AMP process has been agreed upon the practice grouphealth system must identify the drivers that will lead to accomplishing its shared goals It is important to remember that there is no ldquocookie cutter approachrdquo to compensation model design Rather each model should be designed for its unique participants and goals Collaboration and transparency are necessary to identify and implement the drivers that will most effect the desired change - and only drivers that directly result in the desired change should be included Overloading the model with measures that are unrelated to inspiring change will increase the administrative tracking and reporting burden without demonstrating a return on investment

Many physician compensation models utilize a combination of the following and other drivers

Medical assistance with tobacco use cessation

Breast cancer screening

Adult body mass index screening

Patient panels

Utilization of electronic medical record

Gpro CMS measures

HCAHPS scores

HEDIS measures

Readmission rates

Utilization of clinical guidelines in evidence-based

medicine and computerized physician order entry

Patient satisfaction

When identifying your drivers keep in mind that some drivers may promote the wrong behavior if not modeled correctly For example a driver regarding clinical guidelines should be flexible enough that physicians have the ability to prescribe clinically appropriate exceptions Patient satisfaction drivers can also be mis-modeled The fear of saying ldquonordquo to a patientrsquos request for a test or prescription may lead a physician to give the patient what he or she wants even if it may not be medically necessary They get a good mark on the patient satisfaction score but incur avoidable care costs Drivers can be strategically chosen to hedge against such behaviors For example combining patient satisfaction scores with other measures associated with clinical processes can somewhat lessen the impact of a negative patient satisfaction score In the end choose a combination of drivers that compliment each other promote efficient processes and positive outcomes and minimize unnecessary costs of care

Developing a successful physician compensation model can be accomplished in a minimally stressful manner by keeping it simple Work together Communicate Be open and honest Keep the end in mind (improved population health) and work to design a model that provides a clear path to achieving that goal while also remaining flexible enough to maintain and improve efficiencies in the care delivery process By following these simple rules you can get your physicians ldquoAMPedrdquo up and drive success across the organization be it a physician group health system or ACOnarrow network

Dr David Friend is a Managing Director and Chief Transformation Officer for The BDO Center for Healthcare Excellence amp Innovation He can be reached at dfriendbdocom

Venson Wallin CPA is a Managing Director and the National Healthcare Compliance and Regulatory Leader for The BDO Center for Healthcare Excellence amp Innovation He can be reached at vwallinbdocom

Whether wersquore helping your business do business or advising

you as an individual or family our first priority at TSS is to develop

solutions that work for you

19 Morgan Drive Lebanon NH 03766

603-653-0044 (p) 603-653-0209 (f)

wwwtss-cpacom

MOUNTAIN VIEWS NOVDEC 2015 5

TOP TEN THINGS PROVIDERS SHOULD KNOW ABOUT 501(r)Written By Craig Brondyke and Christine Paton PwC

Background

The Affordable Care Act (ACA) has triggered multiple reforms inside the healthcare industry with the goal of increasing the quality and affordability of healthcare The ACA is not only affecting the way that patients interact with healthcare but also creating new requirements for hospitals and businesses operating within the health industry This new era of healthcare is placing challenges on nonprofit hospitals as new reporting obligations emerge from the ACA

On December 29th 2014 The Internal Revenue Service (IRS) and the US Department of the Treasury issued a final ruling of 501(r) containing new requirements for nonprofit hospital organizations covered under section 501(c)(3) in order to retain their federal tax exempt status New requirements include

Conducting a Community Health Needs Assessment

(CHNA) at least once every three years and providing

solutions to address any community health needs discovered

Requiring a written Financial Assistance Policy (FAP) and

Emergency Medical Care Policy (EMCP)

Limiting charges billed to FAP patients for emergency

and medically necessary care

New restrictions on collection and billing practices

These four components have potential implications to provider reimbursement revenue cycle management and overall operation of a nonprofit hospital

Top 10 Things Providers Should Know about 501(r)

501(r) is NOT limited to just tax

The new 501(r) regulation goes much further than the traditional functions of tax Internal roles may be affected including business office operations reimbursement patient management financial assistance public relations and more

Managing 501(r) can be challenging expensive and time

consuming Some organizations may choose to create internal compliance teams to manage 501(r) while others may choose to hire external resources Hospitals must ensure all employees understand any policy or operational changes and training may be required to ensure organizational compliance The result of any hospital efforts to manage 501(r) may reduce risk for noncompliance however hospitals could find themselves decreasing patient charges and tightening up internal policies in the process With new policy and reporting requirements it is easy for providers to get lost in the regulation details

Failure to meet one or more 501(r) requirements may lead to revocation of tax-exempt status

The four components that make up 501(r) do not allow providers to pick and choose areas of the regulation they are responsible for In the event of non-compliance in any area the IRS may revoke nonprofit status and publically disclose lost status on Form 990 Once tax exempt status is removed hospitals will be subject to federal state amp local income and property taxes Additionally the hospital will lose the ability to raise charitable funds and any tax exempt bonds will be impacted

Failure to conduct a Community Health Needs Assessment (CHNA) and provide solutions for needs identified will result in a $50k excise tax per hospital inside a hospital organization (for example if a hospital organization has five hospitals and each facility fails to properly conduct a CHNA the hospital organization will be fined $250k)

Creating a strategy for 501(r) compliance before the start of fiscal year 2016 will allow hospitals to prevent noncompliance issues tax costs and public scrutiny

There will be increased scrutiny around billing and collection practices

Before engaging in ldquoextraordinary collection actionsrdquo (ECA) against a patient hospitals must ensure that reasonable efforts have been made to determine if a patient is eligible for the hospitalrsquos Financial Assistance Policy (FAP) If a patient is not FAP eligible the hospital must provide required ECA notices to the patient Examples of extraordinary collection efforts include

Denying medically necessary care to a patient until their

previous medical bills are paid

Reporting information to a credit agency

Selling a patientrsquos debt to a third party and

Initiating legal actions such as foreclosing on patientrsquos

property seizing patientrsquos bank account and garnishing wages

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 6

ECAs are subject to two periods the notification period and the application period The notification period is a 120 day period starting after the first post-discharge bill The hospital is expected to notify the patient during this time that ECAs may occur if they do not make payments towards their outstanding hospital bill After this period assuming the patient has been appropriately notified that ECAs can occur the application period spans between 120 to 240 days from the first post-discharge bill During this period the hospital andor third party agency may start to take ECAs but in the event of patient payments or discovery of patient FAP eligibility all ECAs must cease or be reversed

In addition hospitals utilizing outside collection agencies must ensure the agency is following 501(r) regulations If the outside collection agency fails to comply with 501(r) mandates the hospital will be penalized and may lose their tax exempt status ECAs may be one of the most sensitive and publically scrutinized 501(r) violations

501(r) will limit total patient charges

If patients are eligible for a hospitalrsquos Financial Assistance Policy (FAP) the hospital may not charge FAP patients more than ldquoamounts generally billedrdquo (AGB) to patients with insurance covering the same type of care In other words the gross patient charges are never actually billed to FAP patients There are a few ways that a hospital can calculate AGB

Look-back method the lookback method calcu-lates average charges allowed by various insurers depending on the types of patients the hospital serves Types of methods used with the lookback approach include

Medicare fee-for-service calculated based on average

charge allowed by Medicare fee-for-service

Medicare fee-for-service and private insurers blended

rate of Medicare fee-for-service and private insurers

Medicaid calculated based on Medicaid rates and

Combination blended rate of Medicare fee-for-service

Medicaid and private insurers

Prospective method forward looking calculation based on estimate of service charges if the FAP patient was Medicare fee-for-service Medicaid or both

The lookback method is considered the most conservative approach to calculate AGB as it is based on allowed charges in the past rather than estimated charges in the future It is important to note that a hospital can change the method they use to calculate AGB from year to year if they believe the method does not accurately depict amounts generally billed

The Community Health Needs Assessment (CHNA) requires nonprofits to address health needs in their surrounding community

501(r) requires that hospitals perform a CHNA once every three years to hold the nonprofit hospital accountable for the needs of the surrounding community The information from the CHNA report must be made widely available to the public and submitted to the IRS The IRS allows hospitals to define the community that they serve based on the mission of the hospital geographic location target population (eg nonprofit childrenrsquos hospital) or hospital specialties However if the hospital defines the community too specifically the IRS may accuse the hospital of intentionally excluding a portion of the population As the CHNA is conducted community input should be gathered from

Agencies with current data about health needs of the

community

Professionals with special knowledge of public health

Input from underserved low income chronic disease

and other minority groupsContinued next page

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

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- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

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MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

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Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

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ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

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MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 3: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 3

GETTING AMPed UP FOR PHYSICIAN COMPENSATION MODELS Venson Wallin CPA and David Friend MD MBA The BDO Center for Healthcare Excellence amp Innovation

The days of maximizing daily patient visits are waning with the emphasis on visit quantity being replaced by quality ndash visits of value

As the drivers of healthcare reimbursement continue to refocus on new performance based models better clinical processes will in general mean higher reimbursement Medicare and Medicaid have already incorporated improved clinical processes into determining provider reimbursements with the commercial insurers sure to follow

The treating physician is a critical component of a successful clinical process Over the years however physicians have had to focus on productivity as theyrsquove been expected to treat more and more patients daily with increasingly complex conditions Some believe the constant chasing of productivity measures such as relative value units (RVUs) ndash a significant metric used in determining physician compensation ndash has led to a reduced focus on the quality and cost of patient care processes and outcomes While steps are being taken nationally to address less-than optimal clinical processes itrsquos time for health systems and physician groups to dial up the energy on incenting visits of value

EXPECTATIONS FOR PERFORMANCE FOCUS The Affordable Care Act (ACA) attempts to incent value-based care with various initiatives including programs that penalize readmissions and hospital-acquired conditions It mandates that CMS use cost and quality data to adjust physician payments under the Medicare Physician Fee Schedule Beginning in 2015 this Value-Based Payment Modifier will apply to physicians in groups of 100 or more in 2016 it will impact physicians in groups of 10 or more in 2017 all physicians participating in fee-for-service Medicare will be affected

PHYSICIAN COMPENSATION MODELS FOR IMPROVED CLINICAL PROCESSES Some health systems are beginning to reevaluate physician compensation models In all likelihood commercial payers will follow with value arrangements of their own And the continued emergence of narrow networks and Accountable Care Organizations (ACOs) necessitates that practice groups analyze their compensation models in order to demonstrate high value in terms of clinical processes and outcomes MGMArsquos Physician Compensation and Production Survey 2014 Report Based on 2013 Data found that the percentage of compensation plans among participants based 100 percent on productivity has declined (39 percent in 2013 vs 50 percent in 2012) and that the trend is expected to continue with plans that combine salary and incentives gaining a greater share

Continued next page

BerryDunnrsquos team of seasoned professionals puts its audit tax and consulting know-how to work for you in a way that fi ts your operational style Our hospital and health care system professionals stay on the leading edge of health care fi nancial issues and strategies combining our industry knowledge with an understanding of your organizationrsquos strategic goals to help you make better-informed decisions We help you capitalize on opportunities that drive valuemdashall with more control

ROLL WITH CONFIDENCE

Learn more Visit us at berrydunncom or call 8004327202

MOUNTAIN VIEWS NOVDEC 2015 4

GETTING ldquoAMPEDrdquo UP THREE GUIDING CONCEPTS So what should hospitals and practice groups do to address the move to value-based compensation Focus on three concepts Autonomy Mastery and Purpose

Autonomy the freedom of a physician to make

appropriate decisions for his or her patients

Mastery a physicianrsquos ability to achieve the highest level

of professional training

Purpose a physicianrsquos access to the resources and

opportunity to attain the best possible outcomes for his or

her patients

These AMP concepts help transform physician compensation design from an ldquous vs themrdquo to a ldquowerdquo approach Using AMP physicians health systems and other network partners can work together to create a compensation model that successfully engages physicians while also meeting the shared goals of the other partners

Once the AMP process has been agreed upon the practice grouphealth system must identify the drivers that will lead to accomplishing its shared goals It is important to remember that there is no ldquocookie cutter approachrdquo to compensation model design Rather each model should be designed for its unique participants and goals Collaboration and transparency are necessary to identify and implement the drivers that will most effect the desired change - and only drivers that directly result in the desired change should be included Overloading the model with measures that are unrelated to inspiring change will increase the administrative tracking and reporting burden without demonstrating a return on investment

Many physician compensation models utilize a combination of the following and other drivers

Medical assistance with tobacco use cessation

Breast cancer screening

Adult body mass index screening

Patient panels

Utilization of electronic medical record

Gpro CMS measures

HCAHPS scores

HEDIS measures

Readmission rates

Utilization of clinical guidelines in evidence-based

medicine and computerized physician order entry

Patient satisfaction

When identifying your drivers keep in mind that some drivers may promote the wrong behavior if not modeled correctly For example a driver regarding clinical guidelines should be flexible enough that physicians have the ability to prescribe clinically appropriate exceptions Patient satisfaction drivers can also be mis-modeled The fear of saying ldquonordquo to a patientrsquos request for a test or prescription may lead a physician to give the patient what he or she wants even if it may not be medically necessary They get a good mark on the patient satisfaction score but incur avoidable care costs Drivers can be strategically chosen to hedge against such behaviors For example combining patient satisfaction scores with other measures associated with clinical processes can somewhat lessen the impact of a negative patient satisfaction score In the end choose a combination of drivers that compliment each other promote efficient processes and positive outcomes and minimize unnecessary costs of care

Developing a successful physician compensation model can be accomplished in a minimally stressful manner by keeping it simple Work together Communicate Be open and honest Keep the end in mind (improved population health) and work to design a model that provides a clear path to achieving that goal while also remaining flexible enough to maintain and improve efficiencies in the care delivery process By following these simple rules you can get your physicians ldquoAMPedrdquo up and drive success across the organization be it a physician group health system or ACOnarrow network

Dr David Friend is a Managing Director and Chief Transformation Officer for The BDO Center for Healthcare Excellence amp Innovation He can be reached at dfriendbdocom

Venson Wallin CPA is a Managing Director and the National Healthcare Compliance and Regulatory Leader for The BDO Center for Healthcare Excellence amp Innovation He can be reached at vwallinbdocom

Whether wersquore helping your business do business or advising

you as an individual or family our first priority at TSS is to develop

solutions that work for you

19 Morgan Drive Lebanon NH 03766

603-653-0044 (p) 603-653-0209 (f)

wwwtss-cpacom

MOUNTAIN VIEWS NOVDEC 2015 5

TOP TEN THINGS PROVIDERS SHOULD KNOW ABOUT 501(r)Written By Craig Brondyke and Christine Paton PwC

Background

The Affordable Care Act (ACA) has triggered multiple reforms inside the healthcare industry with the goal of increasing the quality and affordability of healthcare The ACA is not only affecting the way that patients interact with healthcare but also creating new requirements for hospitals and businesses operating within the health industry This new era of healthcare is placing challenges on nonprofit hospitals as new reporting obligations emerge from the ACA

On December 29th 2014 The Internal Revenue Service (IRS) and the US Department of the Treasury issued a final ruling of 501(r) containing new requirements for nonprofit hospital organizations covered under section 501(c)(3) in order to retain their federal tax exempt status New requirements include

Conducting a Community Health Needs Assessment

(CHNA) at least once every three years and providing

solutions to address any community health needs discovered

Requiring a written Financial Assistance Policy (FAP) and

Emergency Medical Care Policy (EMCP)

Limiting charges billed to FAP patients for emergency

and medically necessary care

New restrictions on collection and billing practices

These four components have potential implications to provider reimbursement revenue cycle management and overall operation of a nonprofit hospital

Top 10 Things Providers Should Know about 501(r)

501(r) is NOT limited to just tax

The new 501(r) regulation goes much further than the traditional functions of tax Internal roles may be affected including business office operations reimbursement patient management financial assistance public relations and more

Managing 501(r) can be challenging expensive and time

consuming Some organizations may choose to create internal compliance teams to manage 501(r) while others may choose to hire external resources Hospitals must ensure all employees understand any policy or operational changes and training may be required to ensure organizational compliance The result of any hospital efforts to manage 501(r) may reduce risk for noncompliance however hospitals could find themselves decreasing patient charges and tightening up internal policies in the process With new policy and reporting requirements it is easy for providers to get lost in the regulation details

Failure to meet one or more 501(r) requirements may lead to revocation of tax-exempt status

The four components that make up 501(r) do not allow providers to pick and choose areas of the regulation they are responsible for In the event of non-compliance in any area the IRS may revoke nonprofit status and publically disclose lost status on Form 990 Once tax exempt status is removed hospitals will be subject to federal state amp local income and property taxes Additionally the hospital will lose the ability to raise charitable funds and any tax exempt bonds will be impacted

Failure to conduct a Community Health Needs Assessment (CHNA) and provide solutions for needs identified will result in a $50k excise tax per hospital inside a hospital organization (for example if a hospital organization has five hospitals and each facility fails to properly conduct a CHNA the hospital organization will be fined $250k)

Creating a strategy for 501(r) compliance before the start of fiscal year 2016 will allow hospitals to prevent noncompliance issues tax costs and public scrutiny

There will be increased scrutiny around billing and collection practices

Before engaging in ldquoextraordinary collection actionsrdquo (ECA) against a patient hospitals must ensure that reasonable efforts have been made to determine if a patient is eligible for the hospitalrsquos Financial Assistance Policy (FAP) If a patient is not FAP eligible the hospital must provide required ECA notices to the patient Examples of extraordinary collection efforts include

Denying medically necessary care to a patient until their

previous medical bills are paid

Reporting information to a credit agency

Selling a patientrsquos debt to a third party and

Initiating legal actions such as foreclosing on patientrsquos

property seizing patientrsquos bank account and garnishing wages

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 6

ECAs are subject to two periods the notification period and the application period The notification period is a 120 day period starting after the first post-discharge bill The hospital is expected to notify the patient during this time that ECAs may occur if they do not make payments towards their outstanding hospital bill After this period assuming the patient has been appropriately notified that ECAs can occur the application period spans between 120 to 240 days from the first post-discharge bill During this period the hospital andor third party agency may start to take ECAs but in the event of patient payments or discovery of patient FAP eligibility all ECAs must cease or be reversed

In addition hospitals utilizing outside collection agencies must ensure the agency is following 501(r) regulations If the outside collection agency fails to comply with 501(r) mandates the hospital will be penalized and may lose their tax exempt status ECAs may be one of the most sensitive and publically scrutinized 501(r) violations

501(r) will limit total patient charges

If patients are eligible for a hospitalrsquos Financial Assistance Policy (FAP) the hospital may not charge FAP patients more than ldquoamounts generally billedrdquo (AGB) to patients with insurance covering the same type of care In other words the gross patient charges are never actually billed to FAP patients There are a few ways that a hospital can calculate AGB

Look-back method the lookback method calcu-lates average charges allowed by various insurers depending on the types of patients the hospital serves Types of methods used with the lookback approach include

Medicare fee-for-service calculated based on average

charge allowed by Medicare fee-for-service

Medicare fee-for-service and private insurers blended

rate of Medicare fee-for-service and private insurers

Medicaid calculated based on Medicaid rates and

Combination blended rate of Medicare fee-for-service

Medicaid and private insurers

Prospective method forward looking calculation based on estimate of service charges if the FAP patient was Medicare fee-for-service Medicaid or both

The lookback method is considered the most conservative approach to calculate AGB as it is based on allowed charges in the past rather than estimated charges in the future It is important to note that a hospital can change the method they use to calculate AGB from year to year if they believe the method does not accurately depict amounts generally billed

The Community Health Needs Assessment (CHNA) requires nonprofits to address health needs in their surrounding community

501(r) requires that hospitals perform a CHNA once every three years to hold the nonprofit hospital accountable for the needs of the surrounding community The information from the CHNA report must be made widely available to the public and submitted to the IRS The IRS allows hospitals to define the community that they serve based on the mission of the hospital geographic location target population (eg nonprofit childrenrsquos hospital) or hospital specialties However if the hospital defines the community too specifically the IRS may accuse the hospital of intentionally excluding a portion of the population As the CHNA is conducted community input should be gathered from

Agencies with current data about health needs of the

community

Professionals with special knowledge of public health

Input from underserved low income chronic disease

and other minority groupsContinued next page

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

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Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

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PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 4: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 4

GETTING ldquoAMPEDrdquo UP THREE GUIDING CONCEPTS So what should hospitals and practice groups do to address the move to value-based compensation Focus on three concepts Autonomy Mastery and Purpose

Autonomy the freedom of a physician to make

appropriate decisions for his or her patients

Mastery a physicianrsquos ability to achieve the highest level

of professional training

Purpose a physicianrsquos access to the resources and

opportunity to attain the best possible outcomes for his or

her patients

These AMP concepts help transform physician compensation design from an ldquous vs themrdquo to a ldquowerdquo approach Using AMP physicians health systems and other network partners can work together to create a compensation model that successfully engages physicians while also meeting the shared goals of the other partners

Once the AMP process has been agreed upon the practice grouphealth system must identify the drivers that will lead to accomplishing its shared goals It is important to remember that there is no ldquocookie cutter approachrdquo to compensation model design Rather each model should be designed for its unique participants and goals Collaboration and transparency are necessary to identify and implement the drivers that will most effect the desired change - and only drivers that directly result in the desired change should be included Overloading the model with measures that are unrelated to inspiring change will increase the administrative tracking and reporting burden without demonstrating a return on investment

Many physician compensation models utilize a combination of the following and other drivers

Medical assistance with tobacco use cessation

Breast cancer screening

Adult body mass index screening

Patient panels

Utilization of electronic medical record

Gpro CMS measures

HCAHPS scores

HEDIS measures

Readmission rates

Utilization of clinical guidelines in evidence-based

medicine and computerized physician order entry

Patient satisfaction

When identifying your drivers keep in mind that some drivers may promote the wrong behavior if not modeled correctly For example a driver regarding clinical guidelines should be flexible enough that physicians have the ability to prescribe clinically appropriate exceptions Patient satisfaction drivers can also be mis-modeled The fear of saying ldquonordquo to a patientrsquos request for a test or prescription may lead a physician to give the patient what he or she wants even if it may not be medically necessary They get a good mark on the patient satisfaction score but incur avoidable care costs Drivers can be strategically chosen to hedge against such behaviors For example combining patient satisfaction scores with other measures associated with clinical processes can somewhat lessen the impact of a negative patient satisfaction score In the end choose a combination of drivers that compliment each other promote efficient processes and positive outcomes and minimize unnecessary costs of care

Developing a successful physician compensation model can be accomplished in a minimally stressful manner by keeping it simple Work together Communicate Be open and honest Keep the end in mind (improved population health) and work to design a model that provides a clear path to achieving that goal while also remaining flexible enough to maintain and improve efficiencies in the care delivery process By following these simple rules you can get your physicians ldquoAMPedrdquo up and drive success across the organization be it a physician group health system or ACOnarrow network

Dr David Friend is a Managing Director and Chief Transformation Officer for The BDO Center for Healthcare Excellence amp Innovation He can be reached at dfriendbdocom

Venson Wallin CPA is a Managing Director and the National Healthcare Compliance and Regulatory Leader for The BDO Center for Healthcare Excellence amp Innovation He can be reached at vwallinbdocom

Whether wersquore helping your business do business or advising

you as an individual or family our first priority at TSS is to develop

solutions that work for you

19 Morgan Drive Lebanon NH 03766

603-653-0044 (p) 603-653-0209 (f)

wwwtss-cpacom

MOUNTAIN VIEWS NOVDEC 2015 5

TOP TEN THINGS PROVIDERS SHOULD KNOW ABOUT 501(r)Written By Craig Brondyke and Christine Paton PwC

Background

The Affordable Care Act (ACA) has triggered multiple reforms inside the healthcare industry with the goal of increasing the quality and affordability of healthcare The ACA is not only affecting the way that patients interact with healthcare but also creating new requirements for hospitals and businesses operating within the health industry This new era of healthcare is placing challenges on nonprofit hospitals as new reporting obligations emerge from the ACA

On December 29th 2014 The Internal Revenue Service (IRS) and the US Department of the Treasury issued a final ruling of 501(r) containing new requirements for nonprofit hospital organizations covered under section 501(c)(3) in order to retain their federal tax exempt status New requirements include

Conducting a Community Health Needs Assessment

(CHNA) at least once every three years and providing

solutions to address any community health needs discovered

Requiring a written Financial Assistance Policy (FAP) and

Emergency Medical Care Policy (EMCP)

Limiting charges billed to FAP patients for emergency

and medically necessary care

New restrictions on collection and billing practices

These four components have potential implications to provider reimbursement revenue cycle management and overall operation of a nonprofit hospital

Top 10 Things Providers Should Know about 501(r)

501(r) is NOT limited to just tax

The new 501(r) regulation goes much further than the traditional functions of tax Internal roles may be affected including business office operations reimbursement patient management financial assistance public relations and more

Managing 501(r) can be challenging expensive and time

consuming Some organizations may choose to create internal compliance teams to manage 501(r) while others may choose to hire external resources Hospitals must ensure all employees understand any policy or operational changes and training may be required to ensure organizational compliance The result of any hospital efforts to manage 501(r) may reduce risk for noncompliance however hospitals could find themselves decreasing patient charges and tightening up internal policies in the process With new policy and reporting requirements it is easy for providers to get lost in the regulation details

Failure to meet one or more 501(r) requirements may lead to revocation of tax-exempt status

The four components that make up 501(r) do not allow providers to pick and choose areas of the regulation they are responsible for In the event of non-compliance in any area the IRS may revoke nonprofit status and publically disclose lost status on Form 990 Once tax exempt status is removed hospitals will be subject to federal state amp local income and property taxes Additionally the hospital will lose the ability to raise charitable funds and any tax exempt bonds will be impacted

Failure to conduct a Community Health Needs Assessment (CHNA) and provide solutions for needs identified will result in a $50k excise tax per hospital inside a hospital organization (for example if a hospital organization has five hospitals and each facility fails to properly conduct a CHNA the hospital organization will be fined $250k)

Creating a strategy for 501(r) compliance before the start of fiscal year 2016 will allow hospitals to prevent noncompliance issues tax costs and public scrutiny

There will be increased scrutiny around billing and collection practices

Before engaging in ldquoextraordinary collection actionsrdquo (ECA) against a patient hospitals must ensure that reasonable efforts have been made to determine if a patient is eligible for the hospitalrsquos Financial Assistance Policy (FAP) If a patient is not FAP eligible the hospital must provide required ECA notices to the patient Examples of extraordinary collection efforts include

Denying medically necessary care to a patient until their

previous medical bills are paid

Reporting information to a credit agency

Selling a patientrsquos debt to a third party and

Initiating legal actions such as foreclosing on patientrsquos

property seizing patientrsquos bank account and garnishing wages

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 6

ECAs are subject to two periods the notification period and the application period The notification period is a 120 day period starting after the first post-discharge bill The hospital is expected to notify the patient during this time that ECAs may occur if they do not make payments towards their outstanding hospital bill After this period assuming the patient has been appropriately notified that ECAs can occur the application period spans between 120 to 240 days from the first post-discharge bill During this period the hospital andor third party agency may start to take ECAs but in the event of patient payments or discovery of patient FAP eligibility all ECAs must cease or be reversed

In addition hospitals utilizing outside collection agencies must ensure the agency is following 501(r) regulations If the outside collection agency fails to comply with 501(r) mandates the hospital will be penalized and may lose their tax exempt status ECAs may be one of the most sensitive and publically scrutinized 501(r) violations

501(r) will limit total patient charges

If patients are eligible for a hospitalrsquos Financial Assistance Policy (FAP) the hospital may not charge FAP patients more than ldquoamounts generally billedrdquo (AGB) to patients with insurance covering the same type of care In other words the gross patient charges are never actually billed to FAP patients There are a few ways that a hospital can calculate AGB

Look-back method the lookback method calcu-lates average charges allowed by various insurers depending on the types of patients the hospital serves Types of methods used with the lookback approach include

Medicare fee-for-service calculated based on average

charge allowed by Medicare fee-for-service

Medicare fee-for-service and private insurers blended

rate of Medicare fee-for-service and private insurers

Medicaid calculated based on Medicaid rates and

Combination blended rate of Medicare fee-for-service

Medicaid and private insurers

Prospective method forward looking calculation based on estimate of service charges if the FAP patient was Medicare fee-for-service Medicaid or both

The lookback method is considered the most conservative approach to calculate AGB as it is based on allowed charges in the past rather than estimated charges in the future It is important to note that a hospital can change the method they use to calculate AGB from year to year if they believe the method does not accurately depict amounts generally billed

The Community Health Needs Assessment (CHNA) requires nonprofits to address health needs in their surrounding community

501(r) requires that hospitals perform a CHNA once every three years to hold the nonprofit hospital accountable for the needs of the surrounding community The information from the CHNA report must be made widely available to the public and submitted to the IRS The IRS allows hospitals to define the community that they serve based on the mission of the hospital geographic location target population (eg nonprofit childrenrsquos hospital) or hospital specialties However if the hospital defines the community too specifically the IRS may accuse the hospital of intentionally excluding a portion of the population As the CHNA is conducted community input should be gathered from

Agencies with current data about health needs of the

community

Professionals with special knowledge of public health

Input from underserved low income chronic disease

and other minority groupsContinued next page

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

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never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

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bull Medicaid Eligibility Programs

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bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

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YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

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WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 5: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 5

TOP TEN THINGS PROVIDERS SHOULD KNOW ABOUT 501(r)Written By Craig Brondyke and Christine Paton PwC

Background

The Affordable Care Act (ACA) has triggered multiple reforms inside the healthcare industry with the goal of increasing the quality and affordability of healthcare The ACA is not only affecting the way that patients interact with healthcare but also creating new requirements for hospitals and businesses operating within the health industry This new era of healthcare is placing challenges on nonprofit hospitals as new reporting obligations emerge from the ACA

On December 29th 2014 The Internal Revenue Service (IRS) and the US Department of the Treasury issued a final ruling of 501(r) containing new requirements for nonprofit hospital organizations covered under section 501(c)(3) in order to retain their federal tax exempt status New requirements include

Conducting a Community Health Needs Assessment

(CHNA) at least once every three years and providing

solutions to address any community health needs discovered

Requiring a written Financial Assistance Policy (FAP) and

Emergency Medical Care Policy (EMCP)

Limiting charges billed to FAP patients for emergency

and medically necessary care

New restrictions on collection and billing practices

These four components have potential implications to provider reimbursement revenue cycle management and overall operation of a nonprofit hospital

Top 10 Things Providers Should Know about 501(r)

501(r) is NOT limited to just tax

The new 501(r) regulation goes much further than the traditional functions of tax Internal roles may be affected including business office operations reimbursement patient management financial assistance public relations and more

Managing 501(r) can be challenging expensive and time

consuming Some organizations may choose to create internal compliance teams to manage 501(r) while others may choose to hire external resources Hospitals must ensure all employees understand any policy or operational changes and training may be required to ensure organizational compliance The result of any hospital efforts to manage 501(r) may reduce risk for noncompliance however hospitals could find themselves decreasing patient charges and tightening up internal policies in the process With new policy and reporting requirements it is easy for providers to get lost in the regulation details

Failure to meet one or more 501(r) requirements may lead to revocation of tax-exempt status

The four components that make up 501(r) do not allow providers to pick and choose areas of the regulation they are responsible for In the event of non-compliance in any area the IRS may revoke nonprofit status and publically disclose lost status on Form 990 Once tax exempt status is removed hospitals will be subject to federal state amp local income and property taxes Additionally the hospital will lose the ability to raise charitable funds and any tax exempt bonds will be impacted

Failure to conduct a Community Health Needs Assessment (CHNA) and provide solutions for needs identified will result in a $50k excise tax per hospital inside a hospital organization (for example if a hospital organization has five hospitals and each facility fails to properly conduct a CHNA the hospital organization will be fined $250k)

Creating a strategy for 501(r) compliance before the start of fiscal year 2016 will allow hospitals to prevent noncompliance issues tax costs and public scrutiny

There will be increased scrutiny around billing and collection practices

Before engaging in ldquoextraordinary collection actionsrdquo (ECA) against a patient hospitals must ensure that reasonable efforts have been made to determine if a patient is eligible for the hospitalrsquos Financial Assistance Policy (FAP) If a patient is not FAP eligible the hospital must provide required ECA notices to the patient Examples of extraordinary collection efforts include

Denying medically necessary care to a patient until their

previous medical bills are paid

Reporting information to a credit agency

Selling a patientrsquos debt to a third party and

Initiating legal actions such as foreclosing on patientrsquos

property seizing patientrsquos bank account and garnishing wages

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 6

ECAs are subject to two periods the notification period and the application period The notification period is a 120 day period starting after the first post-discharge bill The hospital is expected to notify the patient during this time that ECAs may occur if they do not make payments towards their outstanding hospital bill After this period assuming the patient has been appropriately notified that ECAs can occur the application period spans between 120 to 240 days from the first post-discharge bill During this period the hospital andor third party agency may start to take ECAs but in the event of patient payments or discovery of patient FAP eligibility all ECAs must cease or be reversed

In addition hospitals utilizing outside collection agencies must ensure the agency is following 501(r) regulations If the outside collection agency fails to comply with 501(r) mandates the hospital will be penalized and may lose their tax exempt status ECAs may be one of the most sensitive and publically scrutinized 501(r) violations

501(r) will limit total patient charges

If patients are eligible for a hospitalrsquos Financial Assistance Policy (FAP) the hospital may not charge FAP patients more than ldquoamounts generally billedrdquo (AGB) to patients with insurance covering the same type of care In other words the gross patient charges are never actually billed to FAP patients There are a few ways that a hospital can calculate AGB

Look-back method the lookback method calcu-lates average charges allowed by various insurers depending on the types of patients the hospital serves Types of methods used with the lookback approach include

Medicare fee-for-service calculated based on average

charge allowed by Medicare fee-for-service

Medicare fee-for-service and private insurers blended

rate of Medicare fee-for-service and private insurers

Medicaid calculated based on Medicaid rates and

Combination blended rate of Medicare fee-for-service

Medicaid and private insurers

Prospective method forward looking calculation based on estimate of service charges if the FAP patient was Medicare fee-for-service Medicaid or both

The lookback method is considered the most conservative approach to calculate AGB as it is based on allowed charges in the past rather than estimated charges in the future It is important to note that a hospital can change the method they use to calculate AGB from year to year if they believe the method does not accurately depict amounts generally billed

The Community Health Needs Assessment (CHNA) requires nonprofits to address health needs in their surrounding community

501(r) requires that hospitals perform a CHNA once every three years to hold the nonprofit hospital accountable for the needs of the surrounding community The information from the CHNA report must be made widely available to the public and submitted to the IRS The IRS allows hospitals to define the community that they serve based on the mission of the hospital geographic location target population (eg nonprofit childrenrsquos hospital) or hospital specialties However if the hospital defines the community too specifically the IRS may accuse the hospital of intentionally excluding a portion of the population As the CHNA is conducted community input should be gathered from

Agencies with current data about health needs of the

community

Professionals with special knowledge of public health

Input from underserved low income chronic disease

and other minority groupsContinued next page

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

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What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

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MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

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MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

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- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

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MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

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Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

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Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

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MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 6: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 6

ECAs are subject to two periods the notification period and the application period The notification period is a 120 day period starting after the first post-discharge bill The hospital is expected to notify the patient during this time that ECAs may occur if they do not make payments towards their outstanding hospital bill After this period assuming the patient has been appropriately notified that ECAs can occur the application period spans between 120 to 240 days from the first post-discharge bill During this period the hospital andor third party agency may start to take ECAs but in the event of patient payments or discovery of patient FAP eligibility all ECAs must cease or be reversed

In addition hospitals utilizing outside collection agencies must ensure the agency is following 501(r) regulations If the outside collection agency fails to comply with 501(r) mandates the hospital will be penalized and may lose their tax exempt status ECAs may be one of the most sensitive and publically scrutinized 501(r) violations

501(r) will limit total patient charges

If patients are eligible for a hospitalrsquos Financial Assistance Policy (FAP) the hospital may not charge FAP patients more than ldquoamounts generally billedrdquo (AGB) to patients with insurance covering the same type of care In other words the gross patient charges are never actually billed to FAP patients There are a few ways that a hospital can calculate AGB

Look-back method the lookback method calcu-lates average charges allowed by various insurers depending on the types of patients the hospital serves Types of methods used with the lookback approach include

Medicare fee-for-service calculated based on average

charge allowed by Medicare fee-for-service

Medicare fee-for-service and private insurers blended

rate of Medicare fee-for-service and private insurers

Medicaid calculated based on Medicaid rates and

Combination blended rate of Medicare fee-for-service

Medicaid and private insurers

Prospective method forward looking calculation based on estimate of service charges if the FAP patient was Medicare fee-for-service Medicaid or both

The lookback method is considered the most conservative approach to calculate AGB as it is based on allowed charges in the past rather than estimated charges in the future It is important to note that a hospital can change the method they use to calculate AGB from year to year if they believe the method does not accurately depict amounts generally billed

The Community Health Needs Assessment (CHNA) requires nonprofits to address health needs in their surrounding community

501(r) requires that hospitals perform a CHNA once every three years to hold the nonprofit hospital accountable for the needs of the surrounding community The information from the CHNA report must be made widely available to the public and submitted to the IRS The IRS allows hospitals to define the community that they serve based on the mission of the hospital geographic location target population (eg nonprofit childrenrsquos hospital) or hospital specialties However if the hospital defines the community too specifically the IRS may accuse the hospital of intentionally excluding a portion of the population As the CHNA is conducted community input should be gathered from

Agencies with current data about health needs of the

community

Professionals with special knowledge of public health

Input from underserved low income chronic disease

and other minority groupsContinued next page

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

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MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

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95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 7: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 7

Hospitals may create committees to manage community interestsinput (such as conducting interviews creating surveys hosting focus groups etc) data analysis committees may be created to manage data from community welfare groups and government agencies such as the US Census Bureau The creation of these committees are not required by 501(r)

Once community health needs have been identified the hospital is responsible for creating an implementation plan to ensure that it will address community needs no matter the size or cost Once a CHNA is complete the results must be widely publicized and easy to access

Hospitals must adopt a written Financial Assis-tance Policy (FAP) and Emergency Medical Care Policy (EMCP)

FAPs and EMCPs require nonprofits to provide emergency and medically necessary care to all while offering financial assistance opportunities to patients that cannot afford healthcare

Some information that must be included in these policies

Eligibility criteria for financial assistance and application

information

Listing of providers that offer emergency and medically

necessary FAP care

Information on patient charges (consistent with AGB)

A description of actions the hospital may take if

nonpayment occurs

FAPs and EMCPs must be widely publicized and have a plain language summary Examples of ldquowidely publicizedrdquo include publishing the policy on the hospitalrsquos website

posting signs throughout the hospital attaching the policy to billing statements etc If the hospital community speaks multiple languages the FAP must be translated (applies when language is spoken by 5 of the population or 1000 people) The policy must be presented to the patient prior to discharge and available in hard copy onsite

The application process must be clearly written on the plain language summary and include information about how to apply time frames of application and any other information that may hinder a patientrsquos eligibility

501(r) touches revenue cycle at every step

Elements of 501(r) touch areas of a hospital revenue cycle in numerous ways a few examples include

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary care

CHNA will determine populations with limited access to

care

Patients will be provided with financial counseling and

should be aware of FAP

Amounts Generally Billed FAP patients may not be billed

more than amounts generally billed to insurers

Billing and Collections Hospitals must make reasonable

efforts to determine FAP eligibility before conducting

extraordinary collection activities

Based on FAP and EMCP patients may not be turned

away for emergency or medically necessary

care

CHNA will determine populations with

limited access to care

Patients will be provided with financial

counseling and should be aware of FAP

501(r) may have an impact on pro-vider reimbursement

501(r) affects a variety of policies and procedures that may impact hospital reimbursement It is important for hospitals to evaluate their charity care policies to verify that they are in compliance with 501(r) and ensure policies are not excluding potential charity care populations

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

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95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 8: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 8

Specific Medicare and Medicaid reimbursement implications include

Electronic Health Records incentive programs (EHR)

Uncompensated care disproportionate share (DSH)

payments and

Medicaid funded Stated DSH pools

Some of these implications are still being proposed and other areas including 340B are still being considered so it is important for providerrsquos to be aware of the potential reimbursement impact when making 501(r) compliance decisions

Collaborative strategies across hospital orga-nizations may help decrease the challenge of complying with 501(r)

When hospital organizations have multiple facilities collaborative strategies can ease the challenge of complying with 501(r) on individual facilities

Limitation on Charges ndash Amounts Generally Billed

(ldquoAGBrdquo) although the IRS requires that each hospital

facility calculate their own AGB facilities can use the same

methodology to calculate AGB (This may not make sense in

all cases including if some facilities are in high income limited Medicaid andor Medicare populations vs facilities that are in low income high Medicaid andor Medicare populations) Hospital

organizations can build AGB models for different types of facility characteristics and distribute models accordingly so facilities

that share similar characteristics can leverage the same models

Community Health Needs Assessment (CHNA) reports ndash facilities can share resources to conduct CHNAs create standard

report templates and common implementation strategies (when applicable)

Policies and Procedures ndash hospital organizations can create comprehensive compliant policies and procedures and distribute

them to the entire hospital organization This will provide consistency and transparency across facilities

It is important to note that utilizing a combined approach can be more efficient but when doing so the organization will need to ensure all facilities have adopted and are practicing the organization wide polices

Time is Ticking

Fiscal year 2016 is almost here Most requirements of the Final Regulation must be satisfied by the first day of the hospital organizationrsquos taxable year beginning in 2016

If your nonprofit facility has not created a 501(r) compliance strategy it is not too late but it is critical to get started now Fiscal year 2016 is the first year that the IRS will be heavily scrutinizing 501(r) so it is important that hospitals are prepared to defend their tax exempt status if the IRS questions 501(r) compliance

Source IRS 501(r) Final Ruling

US Department of the Treasury Internal Revenue Service (2015) Internal Revenue Bulletin 2015-5 Additional Requirements for Charitable Hospitals Community Health Needs Assessments for Charitable Hospitals Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return Retrieved from httpwwwirsgovirb2015-5_IRBar08html

copy 2015 PricewaterhouseCoopers LLP a Delaware limited liability partnership All rights reserved

PwC refers to the US member firm and may sometimes refer to the PwC network Each member firm is a separate legal entity Please see wwwpwccomstructure for further details

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors

NHVT ChapterSponsors

Because of the generosity of the organizations listed belowwe are able to offer quality services such as this educational program

to our members To these organizations we say ldquothank yourdquo

PLATINUM PATRONSBaker Newman Noyes bull Balanced Healthcare Receivables

Bank of America Merrill Lynch bull BerryDunn bull BKD LLP ParrishShaw bull Receivables Outsourcing Inc

GOLD PATRONSBESLER Consulting bull Cardon Outreach

Coverys bull Credit Bureau Collection Service E-Management Associates LLC

Echo Financial Products LLC bull Experian HealthPassportGragil Associates Inc Audit Billing Center Inc

Tyler Simms amp St Sauveur CPAs PC bull Winthrop Resources

SILVER PATRONSCharles F Foster PC Attorney-at Law

Collection Bureau of Hudson Valley Inc bull Hackett Valine amp MacDonald Healthcare Revenue Strategies LLC bull Helms amp Company Inc

KPMG LLP bull Leaders for Today bull Med-Metrix MorrisSwitzer-Environments for Health

PV Kent amp Associates PC bull Patientco bull PYA bull Rycan

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

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95 Customer Retention Rate

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Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 9: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 9

Accounting Corner

Proposed Clarifications of MaterialityWritten by W Karl Baker CPA CliftonLarsonAllen LLP and Joseph Lopatosky CPA CliftonLarsonAllen LLP

In recent years the Financial Accounting Standards Board (FASB) has aimed to make financial statement disclosures more effective and coordinated as well as reducing redundant disclosures as part of its disclosure framework project FASB reached out to the public in 2012 to comment on the disclosure framework seeking further ways in which the notes to the financial statements could be improved This autumn the FASB issued two exposure drafts that addressed the use of materiality Proposed Amendments to Statements of Financial Accounting Concepts Conceptual Framework for Financial Reporting Chapter 3 Qualitative Characteristics of Useful Financial Information (Concepts Statement) and Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material The underlying purpose of these exposure drafts is to eliminate inconsistencies between the framework and the legal concept of materiality

Proposed Clarification of Materiality

The FASB has previously received feedback that the current explanation of materiality in the conceptual framework is inconsistent with the legal concept of materiality established by the US Supreme Court

Currently Chapter 3 of Concepts Statement 8 defines the concept of materiality with the following language ldquoInformation is material if omitting it or misstating it could influence decisions that users make on the basis of the financial information of a specific reporting entity In other words materiality is an entity specific aspect of relevance based on the nature or magnitude or both of the items to which the information relates in the context of an individual entityrsquos financial reportrdquo

The FASB issued the proposed amendment to ensure that the materiality concepts discussed are consistent with the legal concept of materiality The proposed amendment references TSC Industries Inc v Northway Inc 426 US 438 (1976) and Basic Inc v Levinson 485 US 224 (1988) in support of its updated definition of materiality The proposed amendment updates the language to read rdquoMateriality is a legal concept In the United States a legal concept may be established or changed through legislative

executive or judicial action The Board observes but does not promulgate definitions of materiality Currently the Board observes that the US Supreme Courtrsquos definition of materiality in the context of the antifraud provisions of the US securities laws generally states that information is material if there is a substantial likelihood that the omitted or misstated item would have been viewed by a reasonable resource provider as having significantly altered the total mix of informationrdquo

By clarifying materiality the hope is that organizations will improve the effectiveness of their disclosures by omitting immaterial information and focusing communications with users of the financial statements on the material relevant items

Materiality and Disclosures

Along with clarifying the definition of materiality there was a need to address organizationsrsquo uncertainty in interpreting which disclosures are material In issuing Proposed Accounting Standard Update Notes to Financial Statements (Topic 235) Assessing Whether Disclosures are Material the FASB intends to encourage the appropriate use of discretion by organizations when deciding which disclosures should be considered material in their particular circumstances The amendments in this proposed update would clarify the way materiality should be considered when assessing requirements for providing information in the notes to financial statements It is noted that the proposed amendments would not change any specific disclosure requirements The amendments in this proposed update also would improve the effectiveness of the notes to financial statements by helping reporting entities omit immaterial information

Specifically the amendments in the proposed update would

State that materiality is applied to quantitative and

qualitative disclosures individually and in the aggregate in

the context of the financial statements taken as a whole

Refer to materiality as a legal concept (such as with the

proposed amendment discussed above)

State that an omission of immaterial information is not

an accounting error

The amendments are being proposed to help remove some of the perceived obstacles organizations face in determining which disclosures to include In discussions in advance of this update the FASB noted the following obstacles were recurring

Continued next page

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

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never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 10: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 10

Welcome New MembersPam Brooks Coding Manager Wentworth-Douglass Hospital

Wendy Galluzzo Budget Manager Dartmouth Hitchcock

Tamara Heath Sr Financial Analyst Dartmouth Hitchcock

Becky Lee Budget Analyst Dartmouth Hitchcock

Stacy Pinardi Financial Analyst Dartmouth Hitchcock

Andrew Reinstetler Budget Analyst Dartmouth Hitchcock

Lily Samin Financial Analyst Dartmouth Hitchcock

Janice Carrier Director Provider Billing

Patricia J Mackey Accountant Cheshire Medical Center

Cheryl Carlisle Controller Public Consulting Group

April Kennett Billing and Claiming Operations Manager The Memorial Hospital

Chad M Lord Assistant Patient Access Supervisor Northeast Rehab Hospital Network

Matthew B Wormser Financial Analyst GE Healthcare

Nicole Martin Project Manager UVM Medical Center

Claudette Audette Director External Reporting Androscoggin Valley Hospital

Jennifer Johnson Director of External Reporting New London Hospital

Brian Connolly VP National Accounts Commerce Bank

Katherine Bellemare Vice President-National Accounts Foundation Medical Partners

Dwayna Covey VP of Finance amp Affiliated Practices Dartmouth Hitchcock Medical Center

Kathryn E Towle Accounting Manager University of Vermont Medical Center

Ken Osgood Assistant Controller Frisbie Memorial Hospital

Vasilios Nassiopoulos Associate Principal Chartis Consulting

Angela W McCann Manager Population Health Analytics Wentworth-Douglass Hospital

Jamie Richardson Healthcare Research Analyst Fidelity Investments Money Management

Chris Bishop Area Vice President Oracle

Vanessa L Bach Senior Accountant Central Vermont Medical Center

Heather Tynon Supervisor Physician Account Services Northwestern Medical Center

Abigail Egan Collections Manager Rutland Regional Medical Center

The requirement to communicate

omissions of immaterial disclosures as errors

to audit committees

Litigation concerns

Possible effects on internal controls with

regards to using discretion in the preparation

of information provided in disclosures

Possible comment letters for regulatory

authorities regarding omitted disclosures

In reiterating that the omission of immaterial information is not an accounting error the FASB hopes to alleviate some of the worries that organizations face in disclosing certain items This update does not prevent the disclosure of immaterial information meaning that management is allowed to add immaterial information if they choose to do so but not required

Application

The proposed amendments will apply to all entities as reference to the legal concept of materiality is not limited to a specific entity type Further the proposed amendments will be effective upon issuance Reporting entities will have the option of applying them prospectively or retrospectively Currently both exposure drafts are open for comments with a deadline of December 8 2015 The exposure drafts may be revised based upon the responses received before being finalized

Contact us with questions about these or any other accounting matters you may have

W Karl Baker CPA is a principal in the New England health care practice at CliftonLarsonAllen LLP He can be reached at karlbakerCLAconnectcom or 617-984-8162

Joseph Lopatosky CPA is a manager in the New England health care practice at CliftonLarsonAllen LLP He can be reached at JoeLopatoskyCLAconnectcom or 617-984-8138

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 11: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

Get certified Earn your CTS designation today

To learn more about these new HFMA certification programs contact HFMArsquos Career Services Dept at careerserviceshfmaorg

Accounting amp Finance Gain critical technical competencies for effective decision support in all areas of healthcare management compliance and development Designed for accounting professionals in healthcare finance (CPE credits 15)

Managed Care Learn the ldquonuts and boltsrdquo of managed care with a thorough primer on challenges posed by healthcare reform Designed for managed care professionals as well as hospital or health system-based managers and clinicians (CPE credits 12)

Physician Practice Management Explore best practices for hospital-physician practice alignment to excel in a value-based payment and population health management structure Designed for financial professionals in both independent or integrated healthcare delivery system group practice settings (CPE credits 12)

grow your credibility advance your career choose from

h f m a c E rt i f i E d t E c h n i ca ls p E c i a l i st p ro G r a m s

i n t r odu c i n g

t e c h n i c a l e x p e rt i s e fo r m a nag e r s a n d di r e c to r s

never has technical expertise been more important than in todayrsquos complex healthcare operating environment With the rapid pace of change itrsquos critical to keep skills sharp and stakeholders aligned so HFMArsquos made it easierhellipwith three on-line self-paced comprehensive certification programs to earn the CTS designation and cpE credit no prerequisites required

trade

Visit hfmaorgcts

for more details

MOUNTAIN VIEWS NOVDEC 2015 11

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 12: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 12

Social Committee Update By Kristina Griffin NH Healthy Families

Good Work for our CommunitiesBased on 2013 statistics collected by Feeding America over 49 million people across the country live in food insecure households Food insecurity is the state of being without reliable access to a sufficient quantity of affordable nutritious food and exists throughout the country with lows by county of 4 in Slope County ND to a high of 33 in Humphreys County MS More locally food insecurity rates are 108 in New Hampshire and 136 in Vermont

For the 2015-2016 HFMA Chapter year the NHVT Chapter Social Committee will be coordinating a food drive at each live education event combined with time to network Items will be weighed to measure how much has been donated and then a grand total will be shared with the Chapter at year end How much do you think our membership can donate 100 pounds of food 200 500 More Donate to find out Collected items will be donated alternating between Vermont and New Hampshire food pantries

Most needed items identified by pantries include

Canned fruit Canned Vegetables Tuna Fish Peanut Butter

Oatmeal SoupsStews Pasta Beans (black pinto etc)

Rice Granola Bars CondimentsSpices Baby FoodFormula

For each item donated earn a raffle ticket towards a raffle prize Must be present to win Take the challenge to help our communities connect with colleagues win a prize and see how many pounds of food our chapter can provide to local community resources in the upcoming year

A whopping 143 pounds of food was donated at the September 3rd Reimbursement Event and 56 pounds was collected at the November Annual Revenue Institute In addition through the generosity of our sponsors we donated $215 in gift cards to New Horizons for NH

Healthcare Reimbursement in Transition ConferenceOn September 3 2015 the Education Committee of the NH VT HFMA Chapter kicked off the yearrsquos live education events with ldquoHealthcare Reimbursement in Transitionrdquo- a full day live program held at the Fireside Inn in West Lebanon NH drawing over 60 attendees from New Hampshire and Vermont

Presenters engaged the audience on a wide-range of topics including Medicare OPPS Proposed and IPPS Final Rules a review of the NGS Workplan for 2016 a detailed dive and helpful hints of how to work with the PQRS or the Physician Quality Reporting System and an overview of the CMS Healthcare Reform initiatives looking to involve providers in the move from volume to value The day concluded with a live panel discussion moderated by Paula Minnehan including

Evalie Crosby of Alice Peck Day Health Systems David Deselle of Southern New Hampshire Medical Center and Henry Lipman of LRGHealthcare The panelists discussed the history of the NH DSH Reporting and Audits along with their organizationrsquos own experience and best practices developed throughout the years of DSH Reporting

New to the event this year was the Food Drive organized by the Social Committee Attendees brought in bags of non-perishable food items receiving a raffle ticket for each item After lunch sponsor-donated gift cards were raffled off In total 143 pounds of food was collected and donated to New Horizons in Manchester NH a soup kitchen food pantry and shelter

On November 12th at the Fireside Inn we hosted the 2015 Annual Revenue Cycle Institute this year combining the fall and spring events into one full-day program For more information on other live educational events please visit our website

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 13: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 13

Value-Driving CertificationBy Joseph Abel CPCC ACC PhD

Impressive job skills are no longer enough to land a job with smart employers or to ensure a promotion Employers want value-drivers

Value-drivers are people with the capacity to continuously learn develop new skills and adapt to the dynamic business needs of the continuously evolving health-care industry This type of employee understands the business context and consequently sniffs out opportunity provokes thought and helps shape innovation Technical depth breadth of perspective and the inquisitiveness to search out new business approaches are the foundations for this value-driving work style

HFMArsquos Certified Healthcare Financial Professional (CHFP) is intended to build this highly prized value- driving work style The CHFP

Is a learning program

Presents the business context in which health operates

Builds comprehensive multidisciplinary perspective on the pressing mandate

to improve value in health care through clinical cooperation

The CHFP is a value-driving certification in that certified healthcare finance professionals can take on a value-driving work-style characterized by

Business Awareness ndash The ability to recognize the business implications of

information presented to them

Business Understanding ndash Thinking with the big picture the business context

at play

Creativity ndash The readiness to explore potential new business initiatives

Engagement ndash Getting into action bringing new ideas to life to create value

and growth

Smart employees ndash People who not only see the need to be value-driving

employees but also commit to building that value-driving work style

The Value-Driving EquationValue-Driving finance professional = (professional skills and experience) X CHFP

The program consists of two modules

HFMArsquos Business of Health Care course and

Operational Excellence Pursuing Strategy

The program is entirely online self-contained and self-paced The CHFP designation is achieved by the successful completion of both modules A downloadable learnerrsquos Concept Guide is available with the course and many HFMA chapters provide CHFP preparation assistance The CHFP program is easy to access on HFMArsquos website simple to use and brings the business knowledge needed today into one place

More details can be found here wwwhfmaorgCHFP

Joseph Abel is HFMArsquos Director of Career Services

This headline is missing 30 of its words Leaving 30 of your Medicare post-acute transfer revenue on the table doesnrsquot make much sense either

On average BESLER Consulting can identify 30 more post-acute transfer revenue than a hospitalrsquos internal process or primary review vendor This could mean realizing hundreds of thousands of dollars in additional revenue simply by asking us to take a second look

Watch a short video now at wwwdrgtransfercom to see how you can get on the road to a bigger underpayment recovery

copy2015BESLER Consulting | HFMA staff and volunteers determined that Transfer DRG Revenue Recovery Service has met certain criteria developed under the HFMA Peer Review Process HFMA does not endorse or guarantee the use of this service

(877) 4BESLER | wwwbeslercom | BeslerDotComEnhancing and protecting Medicare revenue for hospitals

Estimates show hospitals underpaid $330M each

year Medicare transfer revenue

Audit Billing Center Inc is an affiliate of Gragil Associates Inc with 24 years of experience specializing in outsourcing programs

Gragil Associates Inc is a full service accounts receivable management firm with 47 years of experience providing bad debt collection services to over 100 New England Hospitals and Physicians

95 Customer Retention Rate

Experienced Staff with a Retention Rate of 45 Years

Building Partnerships with our Clients

Contact Jackie Gruel Client Services 800-462-0282

Customized Receivable Management

Patient Friendly Statements

Increased Cashflow ampNet Revenue

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 14: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 14

HFMA Vermont UpdateBy Annie Mackin VAHHS

On the health reform journey we need Medicaid

As the 2016 Legislative session approaches Vermont faces a crossroads on health care reform take a major step forward or take a pass Health care reform has been and will continue to be a winding journey - but overall the state has made progress Vermont hospitals are delivering on their promises Cutting spending preserving access to primary care testing new ways for providers to better care for patients by working together and exploring new ways in which some hospitals and their employed physicians could be paid

Vermontrsquos hospitals and many policymakers understand that itrsquos time to move away from the outdated fee for service model where hospitals and physicians are reimbursed for every test and service they provide and toward one with incentives that prioritize keeping people healthy - prevention over intervention This is payment reform and moving forward on it in a multi-year process that includes all payers (insurers the state and federal government) is the right next step for Vermont At the national level paying providers differently constitutes a growing part of our national landscape New federal and state laws are part of the reason but mobile technologies consumer and employer demand for convenient service and lower prices are also driving change Understanding that transitions take time and may apply in different ways across the board many dedicated open-minded Vermont stakeholders have focused on payment reform issues throughout this past year to find the right approaches Their willingness to pave the way with this essential groundwork is a hopeful sign that success is within reach

This groundwork now needs a frame and a business plan - one that will require a long-term financial commitment from the state No easy task in a good year especially challenging in an election year with a $100 million SFY 2017 deficit As lawmakers and administration officials consider ways to address structural problems in the Medicaid program it may seem tempting to avoid meaningful reform Proceeding without Medicaid however just isnrsquot an option If the state canrsquot make progress toward improving the care and ultimately the health of Medicaidrsquos 205000 beneficiaries - one out of every three Vermonters ndash growth in health spending will not slow down The difficult-to-treat will remain difficult to treat and not get the seamless care they need to stay out of the hospital and meet their health goals Vermont would also likely lose ground on its currently very low uninsured rate - if health care does not become more affordable fewer people will be able to pay

Vermont has an opportunity to reform Medicaid and make it sustainable for the hundreds of thousands of Vermonters who rely on it for their care and get better value for the taxpayers who fund it Step one is to include Medicaid in the all-payer plan for payment reform That step will require new funding but stakeholders believe this investment will pay for itself over time Step two requires a longer-term effort to transform the Medicaid program into a transparent accountable financially sustainable program that works in partnership with all providers to improve the health and well-being of Medicaid-eligible Vermonters This is a journey toward a future where health care is more affordable for Vermonters where everyone is covered and gets care from their hospital and doctor of choice Itrsquos a journey worth staying on and doing right

Reform in action Historically low hospital budgets approved by Green Mountain Care Board

The Green Mountain Care Board approved the budgets of all 14 Vermont hospitals for the fiscal year that began October 1 (FY16) making minor changes to a few but praising the hard work of hospital leadership to contain spending growth The final approved rate of overall net patient revenue growth was 35 below the boardrsquos original target In August all of Vermontrsquos hospitals outlined how they will care for their local communities in the coming year and how their budgets support work to make health care more affordable and accessible to all Vermonters The proposed budgets submitted in July came in at a historically low rate of overall net patient revenue growth - 36 - for the third straight year

After a series of public hearings a vote and additional requests and reviews the Board voted to approve all 14 budgets with adjustments to four of them Of those four two hospitalsrsquo budgets had at least some of their requested revenue reinstated - Northeastern Vermont Regional Hospital and Northwestern Medical Center The Board originally cut NVRHrsquos proposed budget by about $784000 After the hospital came back with more detail about its requests and how they connected to ongoing community health efforts the Board voted to reinstate the hospitalrsquos requested budget NMCrsquos budget had been cut by $15 million but was also reinstated after hospital leaders demonstrated plans to further invest in population health particularly in vulnerable populations in part to keep people out of the hospital by reducing the need for acute care Board members suggested that both situations pointed to a need for hospitals to submit multi-year budgets in the future Net patient revenue includes payments hospitals receive from patients government and insurers for patient care but not revenues from other activities such as cafeterias and parking

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 15: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 15

Get Involved

Get the most out of your membership by volunteering We have openings that will give you more networking opportunities and help you develop leadership skills

Thanks to Our New Volunteer - Danielle Pignatiello

Hot Opportunity

Do you Tweet Do you use LinkedInHelp us use social media to market ourselves and provide relevant information to our membership Yoursquoll work with Chapter Leaders to create a plan for the meaningful timely and consistent use of Twitter and LinkedIn

Additional Volunteer Opportunities

Registration Desk - ACO Update

West Lebanon NH January 26 2016 For 1st time Volunteers only Waived Registration 2 Founders Points

Social Committee

Member

Physician Practice Management Committee

Committee Chair

Member

Membership Committee

Volunteer Coordinator

Member Liaison

Student Member Sub-committee member

Certification Committee

Youtube Volunteer

Committee members earn 2 Founders Points

Check our website for descriptions of these committees at httpwwwnhvthfmaorgCommitteeOpportunities

To learn more about these opportunities email judithadeavershitchcockorg

experience perspective

What are you reflecting on In an industry filled with changing regulations and increased demand BKD can help provide the knowledge you need to manage change make wise decisions and stay compliant

Brad Brotherton Partner4178658701 bkdcom

BKD National Health Care Group

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 16: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 16

HFMA Calendar

DATE TOPIC LOCATION POTENTIAL CO-SPONSOR

1242015 The Journey to Ambulatory Revenue Cycle Alignment Webinar

1262016 ACO Update - NH and VT Fireside W Lebanon NNEAHE

242016 Responding to Patient Bill Estimation Requests Webinar

392016 NH MGMA - Medicaid Expansion Londonderry NH Executive Court

3162016 Annual Meeting TBA

482016 Women in Leadership Conference Manchester Country Club

4212016 Legislative Update Webinar NNEAHE

524-2616 Region I Conference Unscaville CT All Region I Chapters (Mohegan Sun Resort)

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 17: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

Take the next step in your professional development mdash

check out the new CHFP at hfmaorgchfp

Health care is changing ndash and so is the Certified Healthcare Financial Professional (CHFP) designation

The new CHFP from HFMA prepares finance professionals clinical and nonclinical leaders and payers to address the continually evolving healthcare business environment Multidisciplinary courses focus on providing todayrsquos essential skills business acumen strategy collaboration and leadership

Course modules include

The Business of Healthcare Healthcare finance overview risk mitigation evolving payment models healthcare accounting and cost analysis strategic finance and managing financial resources

Operational Excellence Exercises and case studies on the application of business acumen in health care

Business skills for todayrsquos

healthcare leaders

THE (NEW) GOLD STANDARD

Certified Healthcare Financial Professional

MOUNTAIN VIEWS NOVDEC 2015 17

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 18: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 18

NH Community Mental Health Centers Step Up for Veterans

Making an Impact in Outreach amp Services Contact Public Information Office (603) 271-9290

Bureau of Community Based Military Programs Publish Date November 9 2015

ConCord nH - In honor of Veterans Day as New Hampshire celebrates the men and women who have served our country the Statersquos Community Mental Health Centers (CMHCs) in partnership with the NH Department of Health and Human Services (DHHS) are sharing their commitment to New Hampshirersquos veterans service members and their families with new initiatives and partnerships to better serve this population

Earlier this fall each of the 10 CMHCs embedded at least one military liaison within their agency under a first-of-its-kind initiative launched by DHHS and in partnership with NHCarePath The goal of the CMHC Military Liaison Initiative (MLI) is to improve access to and quality of care for veterans service members and their families by identifying military members being served promoting military culture and competence and partnering with civilian-military providers

ldquoThe leadership and spirit of collaboration from Community Mental Health Centers has been incrediblerdquo said Jo Moncher Bureau Chief of Military Programs for DHHS ldquoThey are developing partnerships with the Veterans

Administration building military culture competence within their agencies and coming to this initiative with a sincere interest and passion for serving this populationrdquo

Only 28000 New Hampshire veterans out of 115000 across the State receive care at VA Medical Centers for many different reasons The CMHC MLI is one of several new DHHS initiatives in place to help improve access to care for New Hampshirersquos military by opening up more access pointsmdashwhile coordinating services and client referrals with the VA and other military-civilian provider agencies

Each CMHC has at least one military liaison working 10 hours per month A statewide liaison working out of the Riverbend Community Mental Health Center in Concord provides coordination to the effort and support to all liaisons Each CMHC is participating in military culture training in recognition of the need to increase military culture awareness and competence throughout the organization

CMHCs are also developing their own programs to strengthen this effort The Center for Life Management

in Derry secured funds for a flag and flagpole and will be hosting a dedication ceremony on Monday November 23rd Riverbend has developed a newsletter Riverbend Reveille using the theme of waking up military at sunrise and inviting agency staff to ldquorise to the causerdquo Monadnock Family Services in Keene is coordinating a staff and community event to bring community partners together

Northern Human Services covers 40 of New Hampshire and is working with DHHS to develop ideas and funding sources to strengthen outreach efforts to better reach rural veterans

Continued next page

PARRISHSHAWMedical Claim Insurance Recovery

- Out of State Medicaid - Workersrsquo Compensation - Low Dollar -- Aged Follow-Up - Legacy System Run Out -

(800) 872-1818wwwparrishshawcom

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 19: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 19

service members and their families The Mental Health Center of Greater Manchester is the first CMHC in the State that will be accepting both Tricare and the Veterans Choice Card which will improve access to care for veterans service members and their families The Greater Nashua Mental Health Center and Genesis Behavioral Health in Laconia provide leadership and coordination to serve justice involved veterans through Veterans Tracks and Veteran Dockets across the State

The Seacoast Mental Health Center has already sent 28 of their staff to participate in military culture training in Portsmouth Community Partners in Dover has scheduled military culture training at Frisbie Memorial Hospital on Friday November 13 Military Culture Training is provided through a DHHS contract with Dare Mighty Things a Portsmouth-based organization with a strong background in providing military culture trainings to veterans service members and their families across the Country The majority of agencies have already attended or scheduled military culture trainings in their area

ldquoThis initiative is a significant step forward to improving access to and quality of care for our militaryrdquo said Suellen Griffin President and CEO of West Central Behavioral Health and Chair of the NH Community Behavioral Health Association ldquoThere are many things that civilian agencies can do to serve our military and our association is honored and pleased to be a part of this campaignrdquo

For more information on the military culture trainings schedule visit httpwwwdaremightythingscomScheduled20Trainingspdf

The ROI Companies provides Patient Financial Services specializing in

bull Early Out Self-Pay Collections

bull Insurance Billing and Follow-up

bull Denial Management Services

bull Bad Debt and Legal Collections

bull Legacy System AR Conversion Services

bull Medicaid Eligibility Programs

bull Out of State Medicaid Program

bull ICD-10 Transition Project Management

bull Charge Master Reviews and Consulting

bull Customer Service Call Center

bull Medical Record Coding

bull VA Hospital Billing and Coding Programs

Contacts

Ed Kennedy Executive Vice President508-868-1209 bull ekennedytheroicom

Sandra Magaw Director of Business Development 508-453-2610 bull smagawtheroicom

ROIrsquos resources represent over 50 years of business experience addressing the professional needs of healthcare providers throughout the industry Quality work product development and strategic acquisitions have positioned us as an industry-leading provider of full-service healthcare revenue cycle management services We are dedicated exclusively to the healthcare industry

With five operation centers ndash including one in Worcester Massachusetts ndash and a qualified staff of over 500 providing support to more than 150 healthcare facilities nationwide ROI has the capabilities to facilitate cash flow reduce active receivables and improve patient satisfaction for our clients

Please consider THE ROI COMPANIES as a qualified option when reviewing outside assistance to improve your Patient Financial Services revenue

WE DO THAT250 E Town St Columbus OH 43215888-253-3902wwwcbcsnationalcom

CBCS is a full service accounts receivable management company Our goal is to increase recoveries for our customers at all levels of delinquency

YOu NEED SErvicES THAT DELivEr rESuLTS WE DO THAT

WHAT DO YOU EXPECT FROM YOUR COLLECTION AGENCYcOLLEcT mOrE mONEY | TAiLOrED SOLuTiONS | TOOLS

WE DO THAT

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 20: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 20

YOUR PEERS YOUR

STAFF YOUR

MOVE

You know ndash more than anyone ndash the value of belonging to HFMA

Invite your peers your staff and your colleagues to join you ndash and join HFMA

Spread the word

Find out more information at

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack
Page 21: Student Member Collaboration - NH-VT HFMA 2015 Mountain View… · Student Member Collaboration ... A SWOT analysis helped ... Once the AMP process has been agreed upon, the practice

MOUNTAIN VIEWS NOVDEC 2015 21

Chapter Officers

PresidentROBERT M GILBERT FHFMA

(603) 740-6562 | RobertGilbertwdhospitalcom

President-ElectDIANE L MAHEUX FHFMA

(603) 356-5461 | dmaheuxmemorialhospitalnhorg

Immediate Past PresidentAMY VAUGHAN

(802) 847-7809 | amyvaughanUVMHealthorg

SecretaryAMY BETH MAIN MBA

(802) 257-8382 | amainbmhvtorg

Treasurer WENDY DUMAIS

(802) 257-8382 | wdumaiscrhcorg

The New HampshireVermont Chapter of the Healthcare Financial Management Association (HFMA) is a professional membership organization for individuals in financial management of healthcare institutions

and related patient organizations

  • _GoBack