Budget Analysis II | ABC Facility This is your second budget analysis, but more detailed to review a skilled nursing facility based on a prior year budget. As a health care administrator/manager it will be your responsibility to analyze your current year?s budget based on your prior year?s budget. You will review what changes are projected for revenue and expenses as well as provide a sound, precise reason for those changes. Healthcare organizations must set rates at levels sufficient to maintain their financial viability. Prices must be set to cover the following individual areas: 1. Average costs 2. Losses on third-party fee- schedule payments 3. Medicaid 4. Medicare 5. Other 6. Discounts on billed- charge patients 7. Self-pay 8. Commercial 9. Reasonable return on investment 10. Sustainable growth Failure to develop pricing to cover all these areas results in eventual failure. Prices must also be set to recover any losses from third- party fee schedule payment. This is referred to as cost shifting, which is pervasive in health care organizations. For example, Medicaid may pay a nursing home $90 per day when the cost of one day of care is $110. Any price that is set must cover the cost of providing the service at $110 and must also include the loss from Medicaid patients of $20 per day. It is not just governmental programs that may have payment rates below cost. A number of major health plans may have contracts that call for payment at levels below full cost, such as MCO, HMO and PPO providers. Instructions: You will also be using a Microsoft Excel Spreadsheet that contains all of the data already completed the completed is where you will gather information for your written summary). Please be sure to save your progress. When finished reviewing the spreadsheet, you will submit a minimum one-page analysis of your findings with the ABC facility. You DO NOT have to complete the spreadsheet, it is already completed.
ABC Facility Print Date 5-Feb-15 Budget Year End 12/31/2012 2011 YTD Jul 2011 Annzd 2012 Budget 476 1,617 8,004 20 10,117 820 2,784 13,780 34 17,418 730 2,555 14,235 17,520 % Change Census: Private Medicare A Medicaid Mgd Care/Other 2011 PPD 2012 PPD ADC Diff PPD Diff P % Ch ADC (90) (229) 455 (34) -11.0% -8.2% 3.3% -100.0% 0.6% 2.2 7.6 37.8 0.1 47.7 2.0 7.0 39.0 48.0 (0.2) (0.6) 1.2 (0.1) 0.3 -0 -0 0 -0 -0 102 Revenue: Private Medicare A Medicaid Mgd Care/Other Medicare B Other 57,847 619,618 1,179,410 3,318 216,288 1,892 2,078,373 99,595 1,066,796 2,030,589 5,712 372,383 3,257 3,578,332 91,980 985,219 2,163,396 372,383 156,339 3,769,317 (7,615) (81,577) 132,807 (5,712) 153,082 190,985 -7.6% -7.6% 6.5% -100.0% 0.0% 4700.1% 5.3% 121.5 383.2 147.4 168.0 1,020.2 8.9 9,803.6 126.0 385.6 152.0 1,020.2 428.3 10,326.9 (20.9) (223.5) 363.9 (15.6) 419.4 523.2 -0 -0 0 -0 0 12 12 55,132 463,014 297,221 130,502 84,643 47,288 37,217 218,475 43,388 59,684 13,454 16,020 23,291 32,853 75,839 194,983 1,793,004 - 171,132 2,991 810,838 514,812 226,383 145,102 82,720 65,790 374,529 74,380 103,273 24,307 27,898 41,244 58,010 146,613 334,257 3,204,279 - 181,021 5,886 727,824 490,206 123,758 145,102 51,240 83,032 337,185 28,533 11,004 11,004 46,851 54,158 25,160 334,257 2,656,221 - 9,889 2,895 (83,014) (24,606) (102,625) (31,480) 17,242 (37,344) (74,380) (74,740) (13,303) (16,894) 5,607 (3,852) (121,453) (548,058) - 5.8% 96.8% -10.2% n/a -4.8% -45.3% 0.0% -38.1% 26.2% -10.0% -100.0% -72.4% -54.7% -60.6% 13.6% -6.6% -82.8% 0.0% -17.1% 468.9 8.2 2,221.5 1,410.4 620.2 397.5 226.6 180.2 1,026.1 203.8 282.9 66.6 76.4 113.0 158.9 401.7 915.8 8,778.8 495.9 16.1 1,994.0 1,343.0 339.1 397.5 140.4 227.5 923.8 78.2 30.1 30.1 128.4 148.4 68.9 915.8 7,277.3 27.1 7.9 (227.4) (67.4) (281.2) (86.2) 47.2 (102.3) (203.8) (204.8) (36.4) (46.3) 15.4 (10.6) (332.7) (1,501.5) 0 0 -0 -0 -0 0 -0 0 -0 -0 -0 -0 -0 0 -0 -0 0 -0 Net Income 285,369 374,053 1,113,096 739,043 197.6% 1,024.8 3,049.6 2,024.8 -13 EBITDARM EBITDARM % 562,664 27.1% 849,416 23.7% 1,600,534 42.5% 751,118 -79.3% 2,327.2 0.065% 4,385.0 0.116% 2,057.9 -0.217% Expenses: Nursing Admin Nursing NATCEPS Nursing Certified Nursing Non-Certified Administration Dietary Fringe Benefits Laundry Housekeeping Ancillary Services Pharmacy Other Costs Medical Records Central Supplies Social Services Activities Plant Operations Property Costs 5000 5001 5100 5200 7000 5600 6900 6100 6200 5800 5900 8500 5400 5700 5300 5500 6000 8000 Total Expenses ABC Facility Budget Year End 12/31/2012 Print Date: 2/5/15 9:52 AM Expense Detail Dept: Nursing Admin 5000 Salaries & Benefits 5000 6205 Help Wanted & Recruit 5000 6210 Continuing Education 5000 6215 Employee Recognition 5000 6220 Seminars & Training 5000 6225 Pre-Employment Screen 5000 6235 Uniform Expense 5000 6570 Rental Equipment Patient 5000 7020 Equipment Rental 5000 7025 Non-Depreciable Equip 5000 7055 Dues & Subs 5000 7060 Licenses & Permits 5000 7115 Medical Waste Collection 5000 7130 Repairs & Maintenance 5000 7220 Consulting 5000 7225 Consulting Pharmacy 5000 7227 Consulting Med Dir 5000 7230 Data Processing Supplies 5000 7250 Other Contracted Professional 5000 7255 Other Purchased Services 5000 7295 Utilization Review 5000 7458 Automobile - Mileage 5000 7465 Travel - Parking & Tolls 5000 7485 Travel - Meals 5000 7515 Printed Forms 5000 7705 Supplies - Dept Spec 5000 7710 Reference Materials 5000 8890 Misc Nursing Admin July YTD Total Census Annzd July YTD Mcare Census Annzd 17,418 2,784 2012 Budget Total 2012 Budget Mcare 17,520 2,555 FORMULA ADMIN. INPUT 212 2011 YTD Jul 2011 Annzd 2012 Budget 2011 PPD Diff 46,484 5,000 2,000 119 1,000 15 24,000 500 1,710 250 1,200 250 120 2,100 1,200 2,475 3,950 1,400 225 241 325 204 105 322 125 248 259 4,000 55,132 7 79,687 8,571 3,429 204 1,714 26 41,143 857 2,931 429 2,057 429 206 3,600 2,057 4,243 6,771 2,400 386 413 557 350 180 552 214 425 444 6,857 171,132 1,500 245 - 2,571 420 2,991 5,886 457,086 2,200 19 823 483 1,048 1,500 127 576 1,450 1,260 1,085 258 369 297 801 255 107 31 536 276 426 463,014 786,964 3,771 33 1,411 828 1,797 2,571 218 987 2,486 2,160 1,860 442 633 509 1,373 437 183 53 919 473 730 810,838 727,824 - 69,009 2,631 315 619 320 308 123 16 10 376 1,235 438 45,508 787 2,258 1,305 250 688 126 18,126 2,117 103 10,609 2,360 184 3,496 865 1,357 1,983 3,536 487 1,150 548 1,632 982 3,670 271 452 337 2,854 11,951 659 337 103,919 297,221 118,301 4,510 540 1,061 549 528 211 27 17 645 2,117 751 78,014 1,349 3,871 2,237 429 1,179 216 31,073 3,629 177 18,187 4,046 315 5,993 1,483 2,326 3,399 6,062 835 1,971 939 2,798 1,683 6,291 465 775 578 4,893 20,487 1,130 578 178,147 514,812 73,014 242 200 125 125 595 124 122 859 4,928 115 146 2,996 2,112 2,406 816 42,269 32 136 92 104 130,502 2012 PPD 4.57 0.49 0.20 0.01 0.10 0.00 2.36 0.05 0.17 0.02 0.12 0.02 0.01 0.21 0.12 0.24 0.39 0.14 0.02 0.02 0.03 0.02 0.01 0.03 0.01 0.02 0.03 0.39 9.83 3,315 (420) 2,895 0.15 0.02 0.17 0.34 0.00 0.34 0.19 -0.02 0.16 45.18 0.22 0.00 0.08 0.05 0.10 0.15 0.01 0.06 0.14 0.12 0.11 0.03 0.04 0.03 0.08 0.03 0.01 0.00 0.05 0.03 0.04 46.55 41.54 727,824 (59,140) (3,771) (33) (1,411) (828) (1,797) (2,571) (218) (987) (2,486) (2,160) (1,860) (442) (633) (509) (1,373) (437) (183) (53) (919) (473) (730) (83,014) -3.64 -0.22 0.00 -0.08 -0.05 -0.10 -0.15 -0.01 -0.06 -0.14 -0.12 -0.11 -0.03 -0.04 -0.03 -0.08 -0.03 -0.01 0.00 -0.05 -0.03 -0.04 -5.01 158,833 114,063 4,893 20,487 1,130 578 190,222 490,206 40,532 (4,510) (540) (1,061) (549) (528) (211) (27) (17) (645) (2,117) (751) 36,049 (1,349) (3,871) (2,237) (429) (1,179) (216) (31,073) (3,629) (177) (18,187) (4,046) (315) (5,993) (1,483) (2,326) (3,399) (6,062) (835) (1,971) (939) (2,798) (1,683) (6,291) (465) (775) (578) 12,075 (24,606) 6.79 0.26 0.03 0.06 0.00 0.03 0.03 0.01 0.00 0.00 0.04 0.00 0.12 0.04 4.48 0.08 0.22 0.13 0.02 0.00 0.07 0.00 0.01 1.78 0.21 0.01 1.04 0.00 0.23 0.00 0.02 0.34 0.00 0.09 0.13 0.00 0.20 0.00 0.00 0.35 0.00 0.00 0.00 0.00 0.05 0.11 0.05 0.16 0.10 0.36 0.03 0.04 0.03 0.00 0.28 1.18 0.00 0.06 0.00 0.03 0.00 0.00 0.00 0.00 10.23 0.00 0.00 29.56 9.07 125,708 415 343 214 214 1,020 213 209 1,473 8,448 197 250 5,136 3,621 4,125 1,399 72,774 55 233 158 178 226,383 123,758 - 7.22 0.02 0.02 0.01 0.01 0.00 0.00 0.00 0.06 0.01 0.01 0.08 0.49 0.01 0.00 0.01 0.29 0.21 0.24 0.08 4.18 0.00 0.01 0.01 0.01 0.00 13.00 7.06 123,758 (1,950) (415) (343) (214) (214) (1,020) (213) (209) (1,473) (8,448) (197) (250) (5,136) (3,621) (4,125) (1,399) (72,774) (55) (233) (158) (178) (102,625) 7.06 -0.15 -0.02 -0.02 -0.01 -0.01 0.00 0.00 0.00 -0.06 -0.01 -0.01 -0.08 -0.49 -0.01 0.00 -0.01 -0.29 -0.21 -0.24 -0.08 -4.18 0.00 -0.01 -0.01 -0.01 0.00 -5.93 88 42,370 38 42,147 84,643 151 72,634 65 72,252 145,102 151 72,634 65 72,252 145,102 - 0.01 0.00 0.00 4.17 0.00 0.00 0.00 0.00 0.00 4.15 0.00 8.33 0.01 0.00 0.00 4.15 0.00 0.00 0.00 0.00 0.00 4.12 0.00 8.28 0.00 0.00 0.00 -0.02 0.00 0.00 0.00 0.00 0.00 -0.02 0.00 -0.05 Salaries & Benefits Help Wanted & Recruit Pre-Employment Screen Linen & Bedding Equipment Rental Non-Depreciable Equip Dues & Subs Repairs & Maintenance Other Contracted Professional Other Purchased Services Printed Forms Supplies - Dept Spec Reference Materials Misc. Expense Laundry 40,646 125 1,756 931 100 365 100 3,955 25 75 47,288 69,980 214 3,010 1,596 171 626 171 6,780 43 129 82,720 51,240 (18,740) (214) (3,010) (1,596) (171) (626) (171) (6,780) (43) (129) (31,480) 4.02 0.01 0.00 0.17 0.00 0.09 0.01 0.04 0.00 0.00 0.01 0.39 0.00 0.01 4.75 2.92 -1.09 -0.01 0.00 -0.17 0.00 -0.09 -0.01 -0.04 0.00 0.00 -0.01 -0.39 0.00 -0.01 -1.82 6200 6200 6200 6200 6200 6200 6200 6200 6200 6200 6200 6200 6200 Housekeeping Salaries & Benefits 6205 Help Wanted & Recruit 6210 Continuing Education 6215 Employee Recognition 6220 Seminars & Training 6225 Pre-employment Screening 7025 Non-Depreciable Equip 7055 Dues & Subscriptions 7130 Repairs & Maintenance 7250 Other Contracted Professional 7255 Other Purchased Services 7705 Supplies - Dept Specific 8890 Misc. Expense Housekeeping 30,767 125 100 75 649 75 652 5,801 37,217 52,971 214 171 129 1,113 129 1,118 9,945 65,790 83,032 30,061 (214) (171) (129) (1,113) (129) (1,118) (9,945) 17,242 3.04 0.01 0.01 0.00 0.01 0.00 0.06 0.01 0.06 0.00 0.00 0.57 0.00 3.78 4.74 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 5800 Ancillary Services Salaries & Benefits 6505 Ambulance 6510 Audiology 6515 Billable Medical Supplies 6527 Contract Therapy - Part B 6530 Contract Services-Other 6535 PT, OT & ST - VA 6540 PT, OT & ST - HMO/Other Ins 6545 Contract Services - O/T 6550 PT, OT & ST - Medicare PPS 6555 Contract Services - Resp Ther 6560 Contract Services - S/T 6570 Rental Equipment - Patient 6575 Lab Expense 6576 Blood Glucose 6585 Non-Billable Med Supplies 6590 Durable Med Equip 6595 Non-Emergency Transport 6600 Nutritional Therapy Part B 6605 Supplies Exp. - O/T 6610 Supplies Exp. - R/T 6615 Supplies Exp. - S/T 6616 Supplies Exp. - P/T 6620 PT, OT & ST - Medicare Part B 6622 IV Supplies 6625 Oxygen 6630 Prosthetic/Orthotic Exp 6635 PT Equip 6640 PT OT ST Outpatient MCareB 6647 Wound Care 6649 Ostomy/Urological/Trach 6651 Patient Care Serv - Urological 6653 Patient Care Serv - Trach 6654 Orthotics Expense 6660 X-Ray Expense 8890 Misc. Expense Ancillary Services 5,819 3,379 145 3,235 97,397 2,870 102 2,221 1,510 94,447 5,015 54 2,281 218,475 9,975 5,793 249 5,546 166,966 4,920 175 3,807 2,589 161,909 8,597 93 3,910 374,529 5,546 175 2,589 161,909 337,185 (9,975) (5,793) (249) (4,920) (3,807) (8,597) (93) (3,910) (37,344) 0.57 0.00 0.33 0.00 0.01 0.00 0.32 0.00 9.59 0.00 0.00 0.00 0.28 0.00 0.00 0.01 0.22 0.15 0.00 0.00 0.00 0.00 9.30 0.00 0.49 0.00 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.22 0.00 21.50 5900 5900 5900 5900 5900 5900 Pharmacy 6905 Pharmacy - House Stock 6910 Pharmacy - IV 6915 Pharmacy - Prescription 6920 Pharmacy - Over the Counter 6925 Pharmacy - Other 6940 Pharmacy Rebate Pharmacy 773 4,606 32,656 1,566 3,787 43,388 1,325 7,896 55,982 2,685 6,492 74,380 - (1,325) (7,896) (55,982) (2,685) (6,492) (74,380) 0.08 0.45 3.21 0.15 0.00 0.37 4.27 -0.08 -0.45 -3.21 -0.15 0.00 -0.37 -4.27 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 8500 Other Costs 6520 Cable TV Expense 8805 Beautician 8810 Beauty & Barber Supplies 8815 Donations 8840 Penalties & Fines 8845 Personal Items 8865 Vending Expense 8950 Bad Debt 8950 Bad Debt - Private Pay 8951 Recovery of Bad Debt 9110 Amortization 9605 Interest Expense Other Costs 2,779 245 125 308 189 56,597 59,684 4,764 420 214 528 324 97,023 103,273 28,533 28,533 (4,764) (420) (214) (528) (324) (68,490) (74,740) 0.27 0.02 0.01 0.00 0.03 0.00 0.02 5.57 0.00 0.00 0.00 0.00 5.93 -0.27 -0.02 -0.01 0.00 -0.03 0.00 -0.02 -3.94 0.00 0.00 0.00 0.00 -4.30 5400 5400 5400 5400 5400 5400 5400 5400 5400 5400 5400 5400 5400 Medical Records Salaries & Benefits 6205 Help Wanted & Recruitment 6215 Employee Recognition 6220 Seminars & Training 7020 Equipment Rental 7025 Non-Depreciable Equipment 7130 Repairs & Maintenance 7220 Consulting 7250 Other Contracted Professional 7255 Other Purchased Services 7515 Printed Forms 7700 Supplies - Office 7705 Supplies - Dept Spec Medical Records 13,249 125 75 69 145 126 254 37 99 13,454 22,713 214 129 118 249 216 435 63 170 24,307 11,004 11,004 (11,709) (214) (129) (118) (249) (216) (435) (63) (170) (13,303) 1.30 0.01 0.00 0.01 0.00 0.01 0.01 0.01 0.00 0.00 0.02 0.00 0.01 1.40 0.63 5700 5700 5700 5700 5700 5700 Central Supplies Salaries & Benefits 6587 Incontinent Supplies 7515 Printed Forms 8845 Personal Items 7705 Supplies - Dept Spec 7706 DSSI Clearing Account Central Supplies 13,096 9,154 254 930 (7,160) 16,020 22,450 15,693 435 1,594 (12,274) 27,898 11,004 11,004 (11,446) (15,693) (435) (1,594) 12,274 (16,894) 1.29 0.90 0.02 0.09 -0.70 0.00 1.60 0.63 Social Services Salaries & Benefits 6210 Continuing Education 6215 Employee Recognition 6220 Seminars & Training 6225 Pre-Employment Screening 6645 Special Events 7025 Non-Depreciable Equip 7055 Dues & Subs 7220 Consulting 7250 Other Contracted Professional 7515 Printed Forms 7705 Supplies Dept Specific 8890 Misc Social Services 23,282 225 75 100 245 123 9 23,291 39,912 386 129 171 420 211 15 41,244 46,851 46,851 6,939 (386) (129) (171) (420) (211) (15) 5,607 2.29 0.02 0.00 0.01 0.00 0.00 0.00 0.01 0.02 0.00 0.01 0.00 0.00 2.37 2.67 Salaries & Benefits Help Wanted & Recruitment Continuing Education Employee Recognition Seminars & Training Pre-Employment Screen Special Events Equipment Rental Non-Depreciable Equip Dues & Subs Licenses & Permits Repairs & Maintenance Consulting Other Contracted Professional Other Purchased Services Resident Entertainment Printed Forms Supplies - Office Supplies - Dept Spec Reference Materials Misc Activities 29,268 145 175 100 75 1,560 21 75 225 739 94 215 1,071 75 32,853 50,174 249 300 171 129 2,674 36 129 386 1,267 161 369 1,836 129 58,010 54,158 - 3,984 (249) (300) (171) (129) (2,674) (36) (129) (386) (1,267) (161) (369) (1,836) (129) (3,852) 2.88 0.01 0.02 0.01 0.01 0.00 0.15 0.00 0.00 0.01 0.00 0.02 0.00 0.00 0.00 0.07 0.01 0.02 0.11 0.01 0.00 3.33 3.09 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 Plant Operations Salaries & Benefits 6205 Help Wanted & Recruitment 6210 Continuing Education 6215 Employee Recognition 6225 Pre-Employment Screen 7020 Equipment Rental 7025 Non-Depreciable Equip 7055 Dues & Subs 7060 Licenses & Permits 7105 Building Repairs 7125 Pest Controls 7130 Repairs & Maintenance 7135 Refuse Collections 7140 Yard Maintenance 7235 Fire Protection 7250 Other Contracted Professional 7255 Other Purchased Services 7270 Security Service 7405 Electric 7410 Gas 7415 Water/Sewer 7416 Heating/Fuel Oil 7515 Printed Forms 7705 Supplies - Dept Spec 8115 Insurance-Prop & Casualty 8820 Fire Damage 8890 Misc Plant Operations 15,149 75 75 169 125 4,500 400 3,336 2,253 1,813 1,976 8,821 (742) 1,017 14,309 12,138 10,095 4,785 125 5,105 75,839 25,970 129 129 290 214 7,714 686 5,719 3,862 3,108 3,387 15,122 (1,272) 1,743 24,530 20,808 17,306 8,203 214 8,751 146,613 25,160 - 1.49 0.01 0.01 0.00 0.00 0.00 0.02 0.00 0.01 0.44 0.04 0.33 0.22 0.18 0.19 0.87 -0.07 0.10 1.41 1.19 0.99 0.47 0.01 0.50 0.00 0.00 0.00 8.42 1.44 25,160 (810) (129) (129) (290) (214) (7,714) (686) (5,719) (3,862) (3,108) (3,387) (15,122) 1,272 (1,743) (24,530) (20,808) (17,306) (8,203) (214) (8,751) (121,453) 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 8000 Property Costs 7070 Real Estate/PP Taxes 7075 Other Taxes & Reg Fees 8115 Ins - Prop & Casualty 8890 Misc. Expense 8955 Facility Lease 9035 Depr-Exp-Land Imp 9050 Dep-Exp-Building 9055 Dep-Exp-Building Imp 9060 Dep-Exp-Leasehold Imp 9065 Dep-Exp-Furn & Fix 9070 Dep-Exp-Equip 9080 Dep-Exp-Vehicles 9090 Dep-Exp-Computer 9110 Amort 9161 Amort Exp-Def Con Costs SNF 9165 Amort Exp-Def Finance Costs 9605 Interest Expense 9606 Interest - notes 9606 Interest - Mortgage Property Costs 12,080 9,527 163,794 81 2,255 6,722 524 194,983 20,709 16,332 280,790 139 3,866 11,523 898 334,257 20,709 16,332 280,790 139 3,866 11,523 898 334,257 - 1.19 0.00 0.94 0.00 16.12 0.00 0.00 0.00 0.01 0.00 0.22 0.66 0.05 0.00 0.00 0.00 0.00 0.00 0.00 19.19 1,793,004 3,204,279 2,656,221 (548,058) 183.96 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5100 5200 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 7000 Nursing NATCEPS Salaries & Benefits 6225 Pre-Employment Screen 8890 Miscellaneous Nursing NATCEPS Nursing Certified Salaries & Benefits 6205 Help Wanted & Recruit 6210 Continuing Education 6215 Employee Recognition 6220 Seminars & Training 6225 Pre-Employment Screen 6235 Uniform Expense 6570 Rental Equipment Patient 6601 Nursing Nurtitional Therapy 6610 Supplies Exp - R/T 7020 Equipment Rental 7025 Non-Depreciable Equip 7055 Dues & Subs 7060 Licenses & Permits 7130 Repairs & Maintenance 7250 Other Contracted Professional 7255 Other Purchased Services 7515 Printed Forms 7700 Supplies - Office 7705 Supplies - Dept Spec 7710 Reference Materials 8890 Misc Nursing Certified 181,021 5,886 9.71 Admin Diff PPD Input 90,363 (8,571) (3,429) (204) (1,714) (26) (41,143) (857) (2,931) (429) (2,057) (429) (206) (3,600) (2,057) (43) (2,400) (386) (413) (557) (350) (180) (552) (214) (425) (444) (6,857) 9,889 5001 5001 5001 170,050 4,200 6,771 - 0.24 0.39 10.33 41.54 5.13 -0.49 -0.20 -0.01 -0.10 0.00 -2.36 -0.05 -0.17 -0.02 -0.12 -0.02 -0.01 -0.21 -0.12 0.00 0.00 -0.14 -0.02 -0.02 -0.03 -0.02 -0.01 -0.03 -0.01 -0.02 -0.03 -0.39 0.51 Nursing Non-Certified Salaries & Benefits Administration Salaries & Benefits 6205 Help Wanted & Recruit 6210 Continuing Education 6215 Employee Recognition 6219 Employee Relocation 6220 Seminars & Training 6225 Pre-Employment Screening 6235 Uniform Expense 7005 Copier Lease Repairs & Supp 7020 Equipment Rental 7025 Non-Depreciable Equip 7026 Financing Lease Fees 7055 Dues & Subs 7060 License & Permits 7062 Provider Bed Assessment 7075 Other Taxes & Reg Fees 7130 Repairs & Maint 7205 Accounting - Reimb Svs 7207 Accounting - Audit 7209 Collection Agency Fees 7210 Bank Service Charges 7212 Heller Fees 7215 Consulting - Computer 7220 Consulting 7230 Data Processing & Supplies 7240 Legal 7245 Marketing 7250 Other Contracted Professional 7255 Other Purchased Services 7256 Staff Leasing Fees 7260 Payroll Processing 7275 Telephone 7278 Telephone - WAN 7280 Telephone - Mobile 7285 Telephone - Long Distance 7290 Temporary Employees 7300 Advertising 7455 Automobile Lease 7457 Automobile Repairs 7458 Automobile Mileage 7460 Travel - Auto Rental 7465 Travel - Parking & Tolls 7470 Travel Airfare 7475 Travel - Entertainment 7480 Travel - Lodging 7485 Travel - Meals 7505 Postage - USPS 7510 Postage - Other Carriers 7515 Printed Forms 7700 Office Supplies 7704 Universal Precautions 7705 Supplies - Dept Specific 7710 Referance Materials 7720 Transportation Services 8105 Insurance General 8110 Insurance Liability 8115 Insurance Prop & Casualty 8120 Insurance Veh 8132 Ins - Liab Loss Exp Ohio 8133 Ins - Liab Loss Exp North Region 8135 Ins - Liab Loss Exp VA 8815 Donations 8840 Penalties & Fines 8890 Miscellaneous 8930 Management Fees 8940 Management Fees - HSMS 9605 Interest Expense Administration 6.51 0.28 1.17 0.06 0.03 10.86 27.98 2.27 -0.26 -0.03 -0.06 0.00 -0.03 -0.03 -0.01 0.00 0.00 -0.04 0.00 -0.12 -0.04 2.03 -0.08 -0.22 -0.13 -0.02 0.00 -0.07 0.00 -0.01 -1.78 -0.21 -0.01 -1.04 0.00 -0.23 0.00 -0.02 -0.34 0.00 -0.09 -0.13 0.00 -0.20 0.00 0.00 -0.35 0.00 0.00 0.00 0.00 -0.05 -0.11 -0.05 -0.16 -0.10 -0.36 -0.03 -0.04 -0.03 0.00 0.00 -0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.63 0.00 0.00 -1.58 Dietary 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 5600 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6205 6210 6215 6220 6225 6600 7020 7025 7055 7060 7130 7220 7250 7255 7515 7605 7610 7615 7620 7635 7640 7700 7705 7710 8890 Salaries & Benefits Help Wanted & Recruit Continuing Education Employee Recognition Seminars & Training Pre-Employment Screen Nutritional Therapy (Non Pt B) Equipment Rental Non-Depreciable Equip Dues & Subs Licenses & Permits Repairs & Maintenance Consulting Other Contracted Professional Other Purchased Services Printed Forms Dietary Chemicals Dietary Supplements Dietary Supplies Dietary Thickened Products Food Kitchen Utensils Supplies - Office Supplies - Dept Spec Reference Materials Misc Dietary Fringe Benefits 6105 Disability Insurance 6110 Federal Unemployment Tax 6115 FICA Tax 6120 Health Ins/Dental/Vision 6125 Life Insurance 6130 Medicare Tax 6135 Pension Expense 6140 State Unemployment 6145 Federal Unemployment Tax 6150 Workers Comp 6190 Other Fringe Benefits Fringe Benefits Laundry 6100 6100 6100 6100 6100 6100 6100 6100 6100 6100 6100 6100 6100 6100 5300 5300 5300 5300 5300 5300 5300 5300 5300 5300 5300 5300 5300 6205 6225 6580 7020 7025 7055 7130 7250 7255 7515 7705 7710 8890 51,240 83,032 166,966 - 2.92 4.74 0.32 9.53 0.01 0.15 9.24 19.25 1.63 1.63 0.63 0.63 2.67 1.70 -0.01 -0.01 0.00 -0.01 0.00 -0.06 -0.01 -0.06 0.00 0.00 -0.57 0.00 0.96 -0.57 0.00 -0.33 0.00 -0.01 0.00 0.00 0.00 -0.06 0.00 0.00 0.00 -0.28 0.00 0.00 0.00 -0.22 0.00 0.00 0.00 0.00 0.00 -0.05 0.00 -0.49 0.00 -0.01 0.00 0.00 0.00 0.00 0.00 0.00 -0.22 0.00 -2.26 -0.68 -0.01 0.00 -0.01 0.00 -0.01 -0.01 -0.01 0.00 0.00 -0.02 0.00 -0.01 -0.77 -0.66 -0.90 -0.02 -0.09 0.70 0.00 -0.97 0.38 -0.02 0.00 -0.01 0.00 0.00 0.00 -0.01 -0.02 0.00 -0.01 0.00 0.00 0.31 Activities 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 5500 6205 6210 6215 6220 6225 6645 7020 7025 7055 7060 7130 7220 7250 7255 7265 7515 7700 7705 7710 8890 Total Expenses 54,158 - 3.09 1.44 1.18 0.21 -0.01 -0.02 -0.01 -0.01 0.00 -0.15 0.00 0.00 -0.01 0.00 -0.02 0.00 0.00 0.00 -0.07 -0.01 -0.02 -0.11 -0.01 0.00 -0.24 -0.05 -0.01 -0.01 0.00 0.00 0.00 -0.02 0.00 -0.01 -0.44 -0.04 -0.33 -0.22 -0.18 -0.19 -0.87 0.07 -0.10 -1.41 -1.19 -0.99 -0.47 -0.01 -0.50 0.00 0.00 0.00 -6.98 19.08 -0.01 0.00 -0.01 0.00 -0.09 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -0.11 151.61 -32.35 0.93 16.03 0.01 0.22 0.66 0.05 Page 2 of 3 ABC Facility PAYROLL BUDGET 02/05/15 print date Budget Year Ending 12/31/2012 HOURS 5000 5000 5000 5000 5000 5000 5000 5000 5000 Nursing Administration 6010-1100 DON 6010-1050 ADON 6010-1140 MDS Coord. 6010-1090 Staff Development 6010-1090 Unit Clerk 6010-1170 Unit Manager 6010-1170 Other (Supervisor) 6010-1090 Other (Describe) 6010-1090 Other (Describe) 5001 NATCEPS 6010-1090 NATCEPS 5100 5100 5100 5100 Nursing 6010-1150 6010-1120 6010-1070 6010-1070 RN LPN CNA Other (Restorative Aide) 5400 2,080 2,080 2,080 832 - Current Average Wage Increase 4.00% 2012 BUDGET 26 22 18.64 0 0 0 0 17.48 0 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% - 4.0% 14,600 36,956 2,730 24.39 16.75 8.74 8.93 4.0% 4.0% 4.0% 4.0% $$300,873 $397,009 $29,942 $727,824 3.8% 3.8% 3.8% 3.8% Medical Records 6010-1090 Medical Records 1,040 9.54 4.0% $11,004 5700 Central Supply 6010-1090 Central Supply 1,040 9.54 4.0% 5500 5500 Activities 6010-1100 6010-1090 Recreation Director Recreation Asst 2,080 2,912 11.93 8.21 5300 5300 5300 5300 Social Services/Admissions 6010-1100 Social Services Dir 6010-1090 Social Services Asst 6010-1021 Admissions Dir 6010-1022 Admissions Asst 2,080 520 - 5600 5600 5600 Dietary 6010-1170 6010-1090 6010-1090 Dietary Director Cook Aide 6100 Laundry 6010-1090 Laundry Aide 6200 6200 - $60,095 $50,780 $43,018 $$$$$16,157 $$170,050 Add Benefits, Reclassify Benefit Amount From Salary Account to Benefit Account Gross Vacation Holiday/Sick Payroll Tax % $ % $ % $ $ 3.8% 6.8% 2.6% H 8.67% 4.2% S $- 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% $2,101 $1,776 $1,504 $$$$$565 $- R R R R R R R R R 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% $- R 6.8% A A A A 6.8% 6.8% 6.8% 6.8% 3.8% $385 R $11,004 3.8% 4.0% 4.0% $27,557 $26,601 $54,158 3.8% 3.8% 14.50 0 23.08 0 4.0% 4.0% 4.0% 4.0% $33,513 $$13,338 $$46,851 3.8% 3.8% 3.8% 3.8% $1,172 $$466 $- 2,288 9,555 15.16 7.29 7.29 4.0% 4.0% 4.0% $38,506 $$85,252 $123,758 5,460 7.61 4.0% Housekeeping 6010-1100 Houskeeping Dir 6010-1090 Houskeeping Aide 2,080 4,659 16.23 7.94 6000 6000 Maintenance 6010-1100 Maintenance Dir 6010-1090 Maintenance Asst 2,080 - 7000 7000 7000 7000 7000 7000 7000 7000 7000 Administration 6010-1010 Administrator 6010-1010 Admin Bonus 6010-1040 Asst Administrator 6010-1090 Business Manager 6010-1090 Payroll 6010-1090 Receptionist 6010-1090 Weekend Receptionist 6010-1090 Other (Describe) 6010-1090 Other (Describe) R R R R R R R R R 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% $- R 8.67% A A A A 8.67% 8.67% 8.67% 8.67% 6.8% $690 R $385 R 6.8% $963 R $930 R A A A A A A A A A $- A $- 8.67% $878 A $10,126 $690 R 8.67% $878 A $10,126 6.8% 6.8% $1,732 R $1,672 R 8.67% 8.67% $2,199 A $2,122 A $25,358 $24,479 R R R R 6.8% 6.8% 6.8% 6.8% $2,105 $$840 $- R R R R 8.67% 8.67% 8.67% 8.67% $2,674 $$1,064 $- A A A A $30,839 $$12,274 $- 3.8% 3.8% 3.8% $1,347 R $- A $2,695 A 6.8% 6.8% 6.8% $2,420 R $- A $4,842 A 8.67% 8.67% 8.67% $3,072 A $- A $6,803 A $35,434 $$70,912 $51,240 3.8% $1,619 A 6.8% $2,913 A 8.67% $4,088 A $42,620 4.0% 4.0% $37,464 $45,568 $83,032 3.8% 3.8% $1,310 R $1,441 A 6.8% 6.8% $2,356 R $2,587 A 8.67% 8.67% $2,989 A $3,636 A $34,475 $37,904 10.87 0 4.0% 4.0% $25,160 $$25,160 3.8% 3.8% $879 R $- R 6.8% 6.8% $1,581 R $- R 8.67% 8.67% $2,007 A $- A $23,153 $- 2,080 38.30 2,080 2,080 832 - 0 12.73 11.30 6.50 0 0 4.0% 10.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% $88,491 $8,850 $$29,365 $26,132 $$5,995 $$$158,833 $1,462,914 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% $3,094 R R $- R $1,028 R $914 R $- R $210 R $- R $- R 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% 6.8% $5,562 R R $- R $1,848 R $1,641 R $- R $376 R $- R $- R 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% 8.67% $7,060 $706 $$2,343 $2,085 $$478 $$- $81,431 $8,144 $$27,022 $24,047 $$5,517 $$- $47,789 total $85,883 $$24,005 $31,674 $2,389 $55,300 $46,729 $39,586 $$$$$14,868 $- $$250,266 $330,233 $24,912 total $$17,092 $22,554 $1,694 $4,795 $4,051 $3,432 $$$$$1,289 $- A A A A 104,224 $$9,510 $12,548 $947 $3,775 $3,192 $2,707 $$$$$1,014 $- $116,717 A A A A A A A A A $1,265,755
