Home Health Agency H-Series Overview:
The H-Series Module in Absolute automates the population of the Home Health Agency (HHA) subcomponent worksheets in the Medicare Cost Report, for those hospitals that have an HHA subunit. When an HHA provider number is entered into the Report Settings tab for hospital reports in Absolute, the software is prompted to open up the H-Series on the Preparation tab of the Dashboard.
HHA Expenses - Assign Worksheet H Lines:
For the Worksheet H Line Assignments, Absolute will display General Ledger values for the Home Health Agency (HHA) subunit, considering any reclasses or adjustments that affect the HHA lines. Therefore, the Worksheet A-6 and Worksheet A-8 Sections in Absolute need to be marked complete to open the HHA Expenses - Assign Worksheet H Lines section for preparation work.
In the Assign Worksheet H Lines section, a list of unassigned accounts will populate in the Accounts to Assign Section. Absolute will display the account level General Ledger detail, for all accounts assigned to Line 101 of Worksheet A, including any A-6/A-8 detail, for proper assignment to Worksheet H Lines.
Note: Absolute will carry forward Worksheet H Line Assignments for accounts that were present in the prior year. Only new accounts will need to be mapped to a Worksheet H Line for the current year.
If all accounts are unassigned, the preparer can select an account roll-up option, to display accounts at a specific GL account component. The preparer can also choose to display accounts at multiple GL component levels, i.e. at the account and subaccount level, if that detail is necessary for proper line assignment.
To assign accounts to a Worksheet H Line:
- Check the box to the left of the account
- Highlight the desired line assignment by clicking on the Worksheet H Line below
- Click “Assign Selected.” Absolute will assign all selected accounts to the highlighted line.
Note: To select a range of accounts, hold down the Shift Key and select the top account and the bottom account in the range. To select all remaining accounts to assign to a line, the user may choose to “Select All” accounts.
Accounts can also be assigned to Worksheet H Lines based on an Allocation Percentage, where accounts aren’t broken out into detail for that line type. For example, if all HHA benefits are recorded in a particular account and not broken out by salary type (Skilled Nursing Care, Physical Therapy, etc.), an Allocation can be used to spread these accounts to multiple lines with Salary expense. Accounts that are assigned to an Allocation line will be spread based on the statistics entered. A new allocation can be added by selecting the Add Allocation option at the bottom of this section. The allocation description can be updated by clicking on the current name of the allocation.
To remove an account from an assigned line, or to move an account to a different line:
- Click on the current Worksheet H line assignment to show all accounts assigned to that line.
- Click on the "x" to the right of the account description. This will move that account back up to the Accounts to Assign section.
- You can then move this account to a different line if desired.
When all accounts are assigned, this section can be marked complete in the lower left-hand corner.
HHA Expenses – Assign Worksheet H Columns:
The HHA Expenses – Assign Worksheet H Columns section further breaks down the “Other” HHA expense into Worksheet H Columns 2 (Employee Benefits), 3 (Transportation), 4 (Contracted/Purchased Services), and 5 (Other Costs). Accounts are assigned to Columns using a method similar to the Assign Worksheet H Lines section.
When all accounts are assigned, this section can be marked complete in the lower left-hand corner.
HHA Allocation Stats:
The HHA Allocation Stats section contains Worksheet H-2, Part II cost center allocations. Each B-1 stat that affects an HHA is displayed. The B-1 stat values must be allocated among the H-2, Pt. II lines. Note that one HHA is displayed at a time. When multiple HHA subunits are present in the Report Settings section of Absolute, the Component drop-down menu will list all HHAs. Selecting a component will display all the Worksheet B-1 cost centers with stats affecting the HHA.
Note: This section is dependent upon the B-1 Statistics section, so Worksheet B-1 must be marked complete to allow the HHA Allocation Statistics section to open up for viewing and editing.
All B-1 Statistics affecting an HHA are allocated to the Worksheet H-2, Part II lines using an Allocation Percentage (% to total). To add allocation operations:
- Click the + to open the Add Operation form
- Enter the H-2, Part II line number to apply the statistic (may use Select Line drop-down or type the line into the text box
- Enter the allocation statistic for that operation. Straight percentages may be entered as 100% allocations
- To edit an existing operation, click on the desired row, or the Edit link to open up edit mode for that row. Enter any desired changes and click the O to confirm, or X to cancel
- To delete an existing operation, select the Delete link. Then select the O to confirm, or X to cancel
- Once all statistics with values have a percentage allocation entered, this section can be marked complete in the lower left-hand corner.
HHA External Values:
Worksheet S-4 Statistical Data is entered into Absolute as External Values.
Worksheet H-1, Part II Cost Allocation Statistics are entered into Absolute as External Values.
Worksheet H-2, Part I Intern & Resident Post Stepdown Adjustments are entered into Absolute as External Values.
Worksheet H-3, Part I Column 4 Total Visits are entered into Absolute as External Values.
Worksheet H-3, Part II Column 2 Total HHA Charges are entered into Absolute as External Values.
Worksheet H-4 Protested Amounts are entered into Absolute as External Values.
Worksheet H-5 Lump Sum payments are entered into Absolute as External Values. Also enter any bi-weekly payments on Line 1, where applicable (do not enter Net Reimbursement from PS&R).
HHA PS&R Values:
HHA PS&R detail is uploaded into Absolute in the D&E Series Title XVIII Settlement->Import PS&R Summaries Section. Absolute will automatically assign all Medicare PS&R values for the HHA to the appropriate Worksheet. Values will be summarized in the HHA Workpaper Export, which can be exported out of Absolute via the Exports tab on the Dashboard.