Worksheet M-Series: RHC/FQHC

M-Series – RHC/FQHC Overview:

The M-Series Module in Absolute automates the population of the Rural Health Clinic (RHC) and Federally Qualified Health Clinic (FQHC) subcomponent worksheets in the Medicare Cost Report, for those hospitals that have a RHC/FQHC subunit. When an RHC/FQHC provider number is present in the Report Settings tab for a hospital report in Absolute, the software is prompted to open up the M-Series on the Preparation tab of the Dashboard.


RHC/FQHC Expenses - Assign WS M-1 Lines:

The RHC/FQHC Expenses – Assign WS M-1 Lines interface allows accounts that are mapped to Worksheet A Lines 88 and 89 to be mapped to the appropriate lines of Worksheet M-1.

For the Worksheet M-1 Line Assignments, Absolute will display General Ledger values for the RHC/FQHC subunits, considering any reclasses or adjustments that affect the RHC/FQHC lines. Therefore, the Worksheet A-6 and Worksheet A-8 Sections in Absolute need to be marked complete in order to open the RHC/FQHC Expenses - Assign Worksheet M-1 Lines section for viewing/editing.

In the Assign M-1 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 88/89 of Worksheet A, including any A-6/A-8 detail, for proper assignment to Worksheet M-1 Lines.

Note: Absolute will carry forward Worksheet M-1 Line Assignments for accounts that were present in the prior year. Only new accounts will need to be mapped to a Worksheet M-1 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 M-1 Line, check the box to the left of the account, highlight the desired line assignment by clicking on the Worksheet M-1 Line below, then 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, 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 benefits are recorded in a particular account and not broken out by salary type (Physician, Administrative, 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.

  • To add a new allocation, select “Add Allocation” in the bottom panel. A new allocation will be added and selected as the active target.
  • To edit an allocation code (ex: L1) or description (ex: Line Allocation 1), click on the text you wish to edit to display a text input box. Enter the desired code or description, and click the O button to save, or click the X button to cancel.
  • The weights section displays a table of weights for each row, representing a percentage and a line assignment. All weights are allocation statistics. These split an account to certain lines, based on the percentage of each weight's allocation statistic to the total allocation statistic amount. For example, entering 100 to line 1, 900 to line 2 will allocate 10% (100 out of 1000 total) to line 1, and 90% (900 out of 1000 total) to line 2.
  • To add allocation weights, click the + in the lower left-hand corner of this table. Enter the desired weight, and select or input the line number to apply this weight to that line. Click the O button to save, or click the X button to cancel.
  • To edit a weight, click in the row you wish to change. This will display a text input box. Once updated values are entered, click the O button to save, or click the X button to cancel.
  • To delete a weight, click on the “x” next to the row you wish to remove. Click the O button to save, or click the X button to cancel.
  • To enter or edit a comment, click into the comment text, to the right of the allocation table, and enter/edit a comment. Click the O button to save, or click the X button to cancel.


To unassign all accounts from the Worksheet M-1 Lines, select Unassign All in the lower section. All accounts will move back up to Accounts to Assign.

When all accounts are assigned, this section can be marked complete.


HHA External Values:

Worksheet S-8 Statistical Data is entered into Absolute as External Values.

Worksheet M-2 Visits and Productivity statistics are entered into Absolute as External Values.

Worksheet M-3 Per Visit Limit, Allowable Bad Debts and Protested Items are entered into Absolute as External Values.

Worksheet M-4 vaccine statistics are entered into Absolute as External Values.

Worksheet M-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).



RHC/FQHC 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 RHC/FQHC to the appropriate Worksheet. Values will be summarized in the RHC/FQHC Workpaper Export, which can be exported out of Absolute via the Exports tab on the Dashboard.




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