Bonnie's Questions and Comments

Owned by Wagner Montes
Jul 27, 2022
3 min read

Included as found in ‘web-tool - data collection’ - Excel file received on 2022/07/25

 

~ HPRD definition ~ any changes. For example ~ any changes to staffing type - what in/out for DCH
~ multi-skilled workers ~ allocation of hrs

~ contracted services - do the vendors charge-back "non-labour" costs to the operator? If so, is the cost
clearly identifiable?

Financial Statement ~ revenue & expenses = data collection includes annual budget (+ adjustments),
YTD for the Qtr ending and forecast to the year ending

Categorization presentation ~
~ consolidated = includes public & private
~ separate public and private = if so, how to allocate

Management O/H ~ chargebacks from the "parent company" - for both administration &
property management = record as "contracted services"

Mortgages ~ chargebacks from the "parent company" or is the mortgage generally with the site?
Repayment to the HAs for the shortfall in DCH HA recovery
- accrue
- don't accrue
- don't accrue enough
Targetted funding - operating & capital
- deferral - does the operator require approval to defer
Recoveries for expenditures incurred = use the gross method for recording expenditure
- revenue - include recovery line item
- exception - recovery of salary/benefits = net against

Client contribution clawbacks/excess client contribution clawbacks HA recovrey
~ Eg. HA funding based on client contribution of $40/day … Qtrly, HAs conduct reconciliation, and if
clients are over contributing, then HA will claw back the excess
- where to record clawback - include in the same area as repayment for shortfall in DCH?
Occupancy rate clawback ~ include in the same area as repmt for shortfall in DCH? HA recovery
~ background information: HA fund at 100% occupancy. If the occupancy remains within an
"acceptable" range, ie, 98% occupancy, HA will not clawback funding. But if the actual occupancy
follows below 98%, then HA will a portion of the funding.
Mtg principle and interest ~ funding & expenditures
- interest on LT debt = in operating statement ~ expense envelop = property & amort
And the funding will be in the "base"

principle portion ~ funding & expense = include in "non-operating statement = revenue & exp"

Replacement reserve ~ how to account = funding rec'd and the future expenses incurred.

Centralized cost ~ how to allocate to the multiple sites?
~ allocate by # of beds, square footage of building

# of beds ~ category as follows:

  • publicly funded beds

  • private beds that are co-located with publicly funded beds

  • private beds that are in separate unit/wing ~ usually staffed be "separate" group

Owners with public & private beds ~ if financials are for the whole site, operator to provide a
description of allocation of revenue & expense by public/private

 

facility bought by new owner part-way through the year ~ how to account?

keep old & new owners separate?


- report budget, YTD and forecast from the date of purchase/operation
- new operator includes the YTD rev/exp from the old operator
- perference - have 2 statements ~ with old owner & new owner

 

Staffing for DCH, food, laundry, mtce labour hours ~ do we want for
- the administrators (ie, dept managers) = hrs/compensation in the "admin" envelop DCH & non-direct care hrs?
- the staff "doing the work" = record in respective envelops
staffing plan ~ include for both too?
LOGIC testing for error detections - validation errors

Authority for submission ~

Operator:
Submit
Approval ~ by CFO or sr executive

HA:
Review/approve/submit

Data ~ in CHEF and Health Ideas
~ data in Health Ideas = copy of data points from CHEF = final version
~ data in CHEF ~ data retention ~ how long are files kept in CHEF
- audit trial of submissions ~ how is this logged

Aside ~ HAs cannot access information in Health Ideas

Employee training
~ cost of the course = administration expense
~ staff that are taking training
- direct care staff = non-productive hrs
- other staff = regular hours

Reports required quarterly & generated from the data collected
~ HA Qtrly Reporting - revenue & expenditure summary
~ 3.36 HPRD Qtrly reporting