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  • 2014 Annual Report Scanned

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    Catastrophic Health Care Cost Program FY 2014 Annual Report

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    Catastrophic Health Care Cost Program FY 2014 Annual Report

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca PDF sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    38 vizualizări37 pagini

    2014 Annual Report Scanned

    Încărcat de

    Better Idaho
    Catastrophic Health Care Cost Program FY 2014 Annual Report

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca PDF sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 37
    CATASTROPHIC HEALTH CARE COST PROGRAM ANNUAL REPORT TIScAL YEAR 2014 To Memeers oF JFAC Commitee TOAHO STATE LEGISLATURE January 22, 2015 CATASTROPHIC HEALTH CARE COST PROGRAM BOARD OF Directors P.O. Box 1623 Borst, 1D 83701-1623 (208) 345-1366 RocER S, CHRISTENSEN CHAIRMAN OF THE BOARD ANNUAL REPORT OF THE CATASTROPHIC HEALTH CARE COST PROGRAM Sasty 22, 2015, TO: All Members ofthe JFAC Commitee, FROM; Administrative Board ofthe Catastrophic Health Care Cost Program. ‘Pursuant to Idaho Code §31-3517, the followings the report ofthe Catastrophic Healh Care ‘Cost Program, for your review. ‘Thestat catastrophic health care cost program was established by the Idaho Legslaturein 1991 ‘and commenced operations on October 1, 1991, The state-funded eatastrophic healthcare cost ‘progam (CAT nd) ss continuation ofthe previoully county-finded indigent program Theleglatre ‘sssumed funding responsibility forthe program effective October 1, 1991, asa means of poviding propery tax relief to Mab residents. In fiscal year 2014 the catastrophic program was administered by a board of cirectors consisting of six county commissioners, one fiom each region, one member appointed by the director ofthe department of health and welfare, four legislator, and one member appointed by the ‘Governor as fllaws: Region 1, Walt Kirby, Boundary County; Region 2, Don Davis, Lewis County, Region 3, Rick Yeaguime, Ada County; Region 4, Paul Christensen, Casia County, Region 5, Steve Hadley, Bannock County, Region 6, Roger Christensen, Bonneville County; H&W Director Richard Armstrong, Senator Jim Guthrie, Senator Dan Schmidt, Rep. John Rusch, Rep. Tom Loertscher andthe Governor's appointee, David High, The administrative board governs all activites of the CAT fund and meets every sx to eight weeks to consider pending claims and provide ‘oversight for program management. ‘The edninistrative board has contracted with the Idaho Associaton of Counties toserve as program administrator and it handles the day-to-day afurs ofthe CAT program, through a program rector. Currently, the IAC is employed on an annual contract currently running through September 2015, From July 1,2013 to June 30,2014, the CAT board considered over 1100 cases and epproved the payment of 1109 cases fora total amount of $24,554,999 (Exhibit "A From July 1,2014, to December 31,2014 (FYTDIS) the CAT board approved 412 new cases as well as continuing to pay ‘ongoing claims for cases previously approved and has paid providers during this time pec, in the amount of $9,609,034, (See Exhibit’B”) ‘The contract between the association and the CAT fund has provided stability to -ounies’ ‘medical indigency taf and has proven to be an effective cost mitigating tool for both ihe CAT find and the counties. The program director, through the association provides traiaing for county social services directors and staff'in the use of the procedures and processes ‘implemented to standardize case submission to the CAT program, including use ofa secure data warehouse. As required, the board provides the state controller's office with annual audits, ‘which have consistently shown responsible management of the program in an efficient manner with, ‘minimal administrative costs See Exhibit "C") {han effort to provide bath eis involved in indigent payments with as much infornation as possible in ther decision making, an forthe board's continued effort twa responsible accountability, ‘program vas implemented in fsel 201 to provide medical reviews forthe eounty commissioners to ‘se during their detemination press The JAC continues ther contac with a medical profesional on ‘behalf and with il sopport from all 44 counties to provide case meal reviews. This yea, the policy was expanded o allow for reviews onal services that require pe authorization “Traditionally, those indigent who nef flo participation in te program are individuals who ‘were ineligible for Medicaid or other government assistance programs. They are faced with a catastrophic illness or injury and do not qualify through the healis exchange in Idaho for health insurance, All of these indigens are require to reimburse both thecounty and the CAT program, “This yea’ reimbursement report shows those payments received ay the stat, ‘The counties shoulder all ofthe collection and administration responsibilities in socking reimbursements from those who arabe wo rake payents. From uly 1, 2013 tough June 30,7014, the fund received reimbursement payments of $2,525,675 (See Exhibit "D") Inthe frst six months of fiseal year 2015, the CAT fund has received reimbursement payments approximately 1,216,245 (Gee Exhibit "E") For fiscal year 2011 a request was made for an appropriation of $31,688,000 and ‘518,271,200 was received. This required the catastrophic find to recues a supplemental. Duet the ‘sate shortfall for 2011 budget year, the fund received $4,325,000. Asa result, the nd ended the fiscal yearn the ed and over $55 malo in claims accrued in fiscal 2011 were funded out of fiscal 2012 finds. For fiscal year, 2012, a request was made for an appropriation of $34,488,000 and {522,267,700 was received. This equired the catastrophic fund to request «supplemental. And the find received $13,070,000. For fiscal year, 2013, a request was made for an appropriation of $36,532,800 and for the ist time in recent history, dhe fll amount was received and no supplement was required, Beginning in FY 2004, the Catastrophic Health Care Cos Program began receiving fom the counties $5.00 for every seu bel fine collected from violations imposed under Idaho Code §49- 673. Fiscal 2013 was the first year to show adele in this revenue srurce. The fund reoeived $91,915. (Gee Exhibit "F") This is a 28% dele in funding from seatbelt cittions over 2 yea period. Pursuant to Idaho Code §31-3505A(3) the CAT board has requested fiom hospitals, information to report to the legislature. This request for information was sent to forty four (44) ‘hospitals across the state of Idaho. Thirty Eight (38) hospitals responded this year withthe required information. (See Exhibit "G'.) As there is no penalty to the providers for filing to respond, cooperation is tenuous at best. The hospitals that respond make every effort to provide ‘accurate information. Although, while statute requires administration and legal costs broken out for reporting, itis the one thing most questionable and subjective, so numbers ative out of context and as such may not correspond evenly for comparison. Due tthe limited response, we do not represent that this isan accurate representation of payments received by Idaho's hospitals as a ‘whole, But this year has seen better participation than recent years past, ‘The catastrophic board lakes very seriously their responsibity to be accountable for the fands provided by the site, The administrator reviews each case ensure statutory compliance by ‘the counties. The eases are then presented to the board fOr reviews. Additionally, they monitor administrative costs closely. The financial burden of administering the program statewide is bore predominantly by the counties. The administrative costs and legal costs for fiscal 2014 exceeded $8 nillion forthe frst ime, (Exhibit H) In contrast, the CAT program has made every effr to es ‘operating expenses, this yar, nculing medical reviews pi is just over $382,000. ‘The board for the catastrophic health care cost program annually requests information from the 44 counties ofthe state of Idabo to report tothe legislature as required by Idalio Code §31- '3505A(). All counties reported information as requested, The totals are broken out into? separate formats. BOTH reports ae the same information. One shows data by county and on the last page, titled "Recapitulation” all dollars spent for indigent medical care is shown by diagnosis category Both reports show county and sate funds added together in thse final 2 reports. (See Exhibit ") ‘Should you have any furher questions concering the catastrophic heath care cost program, please fee ee to contact any member ofthe catastrophie program administrative board, orthe program director, Kathryn Mooney. EXHIBIT "A" NEW CAT APPROVED CASES Fiscal Year 2014 NO.OF | PROVIDER NO.OF | PROVIDER county | CASES | PAYMENTS county _| cases | PAYMENTS laa 300 $7:357,164.12| _|gooo1NG as 3492,588.75| lAoAMS 6 $92,012.42) {IDAHO z 367,248.44] lBaNNOCK. 85, ag89.53431] _[Jerrenson 8 $279,968.83] locaR uke 3 s90.325.5| __|senone 2» 491,305.68| BENEWAH 30 $214,246.06] _|KooTENAl 105, $2,282,984.88 BINGHAM, 25 $708,742.06] _|LATAH a $187,022.10] lBuaine 13 $222,065.92) _|uemu a 112,532.83] lporse 3 $262,137.37| [Lewis 3 $10,157.19] BONNER, 19 $202,278.83] _|LNCOW s $170,840.28] lBoNNevinne 58 $1,177,662.46| _ | MADISON au 185,411.77] lsounDaRy, 5 $74,552.24) _|inio0Ka. 4 $498,562.69| BUTTE 3 $301,713.38] _|nez pence 35 $627,098.70] icamas 1 $45,804.99] [ONEIDA 3 $19,518.61 Icanvon 55 $1,373,780.55| _JOWvHEE B $147,093.43| Icamigou 3 $27,143.09] __|paverre 2 $802,225.58] lcassia 2 $253,129.89] _ power 5 $85,158.30 cur 1 $4,338.22] _ |sHosHone 2 $356,337.44] Icuennwarer 5 $92,680.76) _|TeTON. 0 $0.00] Icusre 5 $125,631.87| __|rwin FAUS 100 $1,285,459.62 Fimore 26 $680,720.00] __|vawev um $151,726.89| |FRANKLIN 3 $233,012.02] WASHINGTON n $129,922.93] FREMONT 6 $87,199. ice 15 $515,868.05] _[rorAL sso9_|_$24,554,999.45| EXHIBIT "B" PROVIDER PAYMENTS FYTD2015 July 1- December 31, 2014 Provider Provider county Payments county _|_ Payments lana $2,149,772 [eoooinc $208,323] [ADAMS s133,817| [oak $63,046| [BANNOcK. $52,008] [JEFFERSON 5295,281| [BEAR LAKE $72,870] _|serome $101,264| JBENEWAH $5,335] _[koorenal 48,456] JaINGHAM $142,733] [LATAH $87,654 BLAINE $83,729 [emu 30} Boise $105,533] [lewis $41,892| BONNER, $123,192] __[uncoun 32,70 [BONNEVILLE $203,378] | MADISON $32,578] lsouNDARY $126,388) |miviDoKA $161,843| leurre $3,744] [Nez PERCE $240,032| [cams $11,255] oneioa $52,886] [canvon $705,864] [owvHee $27,248] [canieou $533| _[Paverte $370,098) [cassia $34,597] [power $57,538] (cua 30] |sHosHoNe: $110,478| [cLeARWareR $24,036] _[TETON EI [cusrer 32,159] [Twin aus $1,196,301] leumore $321,966] |vaLey $76,438] FRANKLIN $74313| _[wastincTon $183,201) FREMONT sz7a2i4l [oem $106,833| [TOTAL $3,608,034 EXHIBIT "C" ‘STATE OF IDAHO-STATE FUNDED ‘CATASTROPHICHEALTH CARE. ‘COST PROGRAM. BASIC FINANCIAL STATEMENTS. with INDEPENDENT AUDITOR'S REPORT orth fucal Year Ended June 32014 STATE OF IDAHO -STATE FUNDED (CATASTROPHIC HEALTH CARE COST PROGRAM Forme Year bndea Jone ot 2014 TABLE OF CONTENTS em Independent Ando’ Repo asc Financia Statements BASIC FINANCIAL STATEMENTS ‘Sttment of et Paton and Goverment Funds Balance Sheet ‘Sune! of Activia and Goverment Funds Reverses, Expendire and (Changes in Fund Bilnce ‘Note tote Finan Statements [REQUIRED SUPPLEMENTARY INFORMATION ‘Surat of Revenues, Expndirs and Changes in Fund Haase - Bet and Acta (Wit Budgets GAAP Differences) ~ General Fund (OTHER SUPPLEMENTARY INFORMATION Independent Ani's Rept on Compliance sn on ltrs Conta Over Fineneat ‘Reporting Bae on n Ai of ian SteratsPcorma ia Accordance wih Government Aug Standards. Page bo. ue Searle Hart & Associates, pic INDEPENDENT AUDITOR'S REPORT Administeative Board Catastrophe Heath Cae Cost Program a al Statements We ave aie the accompanying fac satemaes of he goverment actives of the Casseopic ‘Heol Cae Cost rogram, av agenty af te Ste of sho, as ofan or the yen ended Je 30,2010 and ‘he related oot 1 the fant satenea, which ealtvely comprise the rogem's basic nc Siemene ted in te ele of conten Ps Resnonsibi ancl Stateme Management is responsible for the preparation sd fir presentation of these finial attemens in ‘cordance with ecoutng pipes peel aceped nthe Unied Ses of Americ; he nla te ‘sign, mplerestation, and attra of intemal enrol relevant the prepa snd fi pesenatan ‘ofl ste meats tht ae es rom nara mister, wheter do Fad ree. Adit’ Responsibiy (ur esponsibiy so exress olin on hes ian semen bated an our au, We conducted ow tect in secorance with acing standards geneally seeped inthe United Sete of Ame ad the Sandals aplable to faanll ais cosine tn Goverment Aoding Stench tsoed Uy te Comptter Ganerl afte United Sues. Those spars require ht we papa peta te at to ‘hn esoable surance ou Wether he fnnel stenen ee om mati misSaemen. “Anau inva performing procedures oobi audit evidence about he aout aed closures nthe francis statements The proctdarsslted depend on he ut Jaden cang Ue assess of thei of natal msstemen of hf stements wheter ef feud reo. nang hes ‘is asesment, the aur cones intra consol relevant to he en's preparion tee [esnition of the anil samen in rer to design sud procedures tat te appropiate inthe ‘sumstncs, bt not fr the purpose of exresing a opinion on he ffectveer the ey tra ‘ontrol_ Azeordngly, we exis neath opinion, An ad a eles cling th appropriates of ‘counting poles ued andthe easorblenss of sgiea accountng evimater made By agen, wel evaluating he over pesenton othe ancl Saement ‘We belive hat he ait evidence we obtind i scent and appropriate o prove basis fr eu ai Onision ‘nor epnion, the nancial statement eee sbove present isn all matt epect th respective Sinan postion ofthe governmenl avis a the Custaphic Heath Cae Cox Progra, a ageney of the Sie 0a, asf use 30,201, an the respective changes nani psig fre Year tan ‘sade cofemity with ecounng preps evel seeped the Une Sates of Ameria Required Siplonenory forma Accouming. principles generally aceped inthe United Ses of Amaia rqure tha she badecry ompsrion information on pages 9 ad 10 be present suplement the bsi neal semen. Sich Information altiough not part of the bie npc semen, & ruled by the Goverment ‘Aceauling Stanford Boiré who ceniser ito te tn eset pt of nan epoing fo pane the ‘sie encasement i an appropriate operation, economies cote ‘We have apple etiam posers the reqies opment inet in scornce with auiing ares ‘ineraly acetd inthe United Stes of Aenea, which cams of nue of management hou the Irhds of preparing be infomation and camparng he information for consistency with managements Fespone tour nurs the tse anil tema, dhe kro we baie ding au ab of the bade finn stemen,” We donot exes an opnan or provid sy assurance on th norman cise th led procedure do not provide wih sin evence to exprest an opinion cr provide say aurice Management fat omited management's diction and sna tha seeoumting principles generally ‘ceed Inthe Unie Stes of Armia egue oe pressed te spleen the bake ancl semet. ‘och missing information, aough not» yr ofthe base franc semen, i required by the ‘Govermenal Accouting Sundar Bond wo coniers ko bes ese par othe Onan reporting Ter pling the seal semen inn appropiate operation, econone of Historia eaen. Ot opinion othe basie apis isnt fete by is msi norman Incearance wih Government Audi Standard, we hae issued ou ep dated September 15,2014, 0 ‘ur eaniaton ofthe Cessopbic Heath Cae Co Program's ners col over fran! pong Sd ours fs complane with eri rovien fas, reptions, evel and grant green’ td eer mater. The purpose ofthat report sto esrb the sop fou eng of ier eno oe Francia eporing and compline and the esky of it lesing ad ott provide an opin 06 the ine contol over faancll reporting oon compliance. That partis an ingral par of he aude Ferfrme in ecordaee with Goverment Aung Sonsord in eanserng the Catsropbi Heath Care {eat Program's naral con over fan reporting ar conplinee dauule uk, *bdpelay BAL a Fal ako Sepenber 3, 2014 STATE OF IDAHO STATE FUNDED (CATASTROPHIC HEALTH CARE COST PROGRAME STATEMENT OF NET POSITION AND ‘GOVERNMENTAL FUNDS BALANCE SHEET ee —Geneal_ __Tonls__Adjustnents_ Cath an nese Satna sauna s Refnds rd émburemente sable TOTAL Assers sunge __sumser DEFERRED GUTFLOWS. : : ‘TOTAL ASSETS AND DEFERRED OUTFLOWS Same s__ suse [LIABILITIES AKD FUND BALANCES. AL UIE. api Benes payee 5 ___issane sass ‘TOTAL LIABILITIES ss90t sss900 DEFERRED INFLOWS : : FUNDBALANCES. Reseed sunigs __sgnig __ganigon ‘TOTAL FUND BALANCES songs __ songs gongs TOTAL LIABILITIES, DEFERRED INFLOWS {AND FUND BALANCES. Suge s__ suse _ orig, ‘NETFOSTION estes 5 sung To notes tothe ancl steer an negra of iste, Satement of saunas aman, aurrser Isss54 155 5 puss STATEOF IDAHO -srate FUNDED ‘CATASTROPHIC HEALTH CARE COST PROGRAM. "STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND ‘REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Porthe Ver ded Sune 30 2014 Gener ese Tote [REVENUES Inte on ive S$ ngs sms s Obe ‘Sew betincoe soos too9738 Refunsandinkunenets 279309 2739:00 Intrgovernentl propio et of eve) zie __ 26399309 TOTAL REVENUES 313599 __s1gms99 EXPENDITURES sth sd alain ‘Conctadison sag asa fe peso sees an ran Bourde . * laden payments : : oath 7 i Mises overbea lston oss om ‘Trot payene auctor __aeeo4 ‘TOTALEXPENDETURES nasa __ anus [EXCESS OF REVENUES OVER (UNDER) EXPENDITURES. ass agan8 ‘TRANSFERS, : : [EXCESS OF REVENUES OVER. {(UROER) EXPENDITURES AND TRANSFERS ap6200 [CHANGES IN NET FostTiON 7 7 [RESTRICTED FUND BALANCENET POSITION -duy 1,283 asus [RESTRICTED FUND BALANCENET POSITION- Jone 30,2014 $ 3621993 $3,924, ‘The sous the nal semen ra ner perf he sate, 5 26308) ame Satemeot ef hcies 5 roses eon 279.58 sins ‘302 7 oan Exrierd 4531 2ysa08 amet assis s_aimigos STATEOF IDAHO - STATE FUNDED ‘CATASTROPHIC HEALTH CARE COST PROGRAM. [NOTES TO THE FINANCIAL STATEMENTS ‘For the Year Ended Jone 30,201 |. SUMMARY OF SIGNIFICANT ACCOUNTING FOLICIES ‘Te tsi marca satemens of the Cuasophie Heath Care Cost Program bave been prepared in

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