Financial Perspective – DQ Checks EAS MEWACS STARS-FL/SMART

Executing with Precision Timely, Complete, & Accurate Submission of EAS IV Data System Access Source Data EAS IV Input EAS IV Repository/MEWACS Several sources of data for EAS; some are electronic feeds, and some are manual. Our goal is to ensure that we begin each fiscal year with correctly aligned tables and that our EAS ASD, the includes and excludes, and the square footage data set are all correctly set up o ensure timely, complete and accurate submission of EAS IV data. What is the impact if we do not have correctly aligned source system files and tables? REPROCESSING. Sometimes months after the fact.

STARS-FL/SMART

Financial DQ Checks BUMED performs monthly data quality checks Workload reported w/o FTEs Inpatient expenses reported w/o workload Outpatient expenses reported w/o workload Cost per Visit/Admission Unallocated Expenses Differences between civilian labor expenses and obligations Assigned FTEs associated w/ the GME/GDE Program Assigned FTEs reported by skill types 1 and 2 by parent MTF It may seem as if these checks take too long when you are pressured to meet a deadline. However, doing these checks will save you time in the long run by avoiding reprocessing and answering questions about workload without expenses, expenses without workload, workload without FTEs, etc.

Inpatient Expenses Without Workload Sometimes this is OK, as in the case of an ERSA. How does this happen? Questions to ask: is this direct or total expenses? (total, so it includes allocated expense. Lack of source systems tables alignment and data sets, such as square footage. Failure to address MEPRS/EAS warnings during processing. Occasionally, expenses will be allocated without a warning, as in the case of a MEPRS code inactivation made after data was entered in a data set. How would you proceed after seeing this information? Run some EAS repository reports? What would you look at?

Outpatient Expenses without Workload

Workload Without Direct Expense Workload without DIRECT expense. The lines shown in yellow represent allocated expense only; the lines shown in green include negative net month direct expense, which we noted earlier can be valid based on accounting adjustments.

Specific Data for an MTF for a Month Detail for a month of expenses without workload. This is data you should run a day or two (no more) after initial EAS monthly transmission. Then go back in and make corrections to EAS, transmit again and run the data again to make sure it is clean. Due to accounting practices, sometimes it is OK to have negative net month expense. Site should check to make sure a financial adjustment did not cause this negative.

MEWACS - Workload Without Direct Expense This is not an outlier; it is provided for information only. Inpatient wards are often multi-service, and therefore supplies and ward staff are charged in a cost pool. However, there should be available time and salary reported for the clinician who is rounding on these patients. Consider whether is it useful to continue collecting information in MEPRS on these work centers that have very little workload reported. Direct Expense includes salary from available FTEs, but does not include expenses from cost pools.

Unallocated Expenses Intermediate Yes   Total Expense $1 or Less No Sum of Total Expense Column Labels Row Labels DEAA EBBO EBCO EDBA EDCX EDCZ EDGJ EDGM 0068 (NHC PATUXENT RIVER) $1,576.16 03 0127 (NH OAK HARBOR) ($2,379.52) 04 07 0306 (NHC ANNAPOLIS) $28,447.35 $1,173.62 $6,534.00 01 $1,916.25 02 $8,417.43 $7,919.97 05 $10,193.70 0457 (NDC CAMP PENDLETON) $442.00 $1,501.32 $221.00 $750.66 $110.50 $375.33 0615 (NH GUANTANAMO BAY) ($1.71) Grand Total Unallocated Expenses must be checked and resolved. Next slides provide more discussion and how to check for them. Review the “Expense Allocated FCC Summary Report” in the local EAS prior to transmission. Find the report in the Allocation Verification section of the EAS local reports.

MEWACS Outlier– Unallocated Expenses Unallocated expenses are the result of incorrect allocations of ancillary and overhead accounts due to improper table builds. All activities with unallocated expenses must reprocess them in MEPRS/EAS to correct them.

Unallocated Expenses Check Prior to Transmission Run the Expense Allocated FCC Summary Report from the local EAS to verify that all expenses have allocated.

Civilian Labor Expense Check Civilian labor expenses and obligations should equal. If they don’t, it is due to re-importing the fin file without re-importing the DMHRSi file afterwards. You must always re-import the DMHRSi file if you re-import the fin file. Run the Personnel DEAR filtered on SUEE 11.10 and 11.50 to verify.

Personnel DEAR Check for Civilian Labor Expense and Obligation Match When you run the DEAR for each month’s processing, check the Personnel DEAR, sorted on SUEE U, to ensure that the expenses and obligations match.

Financial Pure File/DEAR Check for Non-Labor Expense and Obligation Match The monthly MEPRS/EAS financial file is correct. The source is the accounting system. This financial data is what we must reconcile to for audit purposes. Therefore, the only acceptable difference between the two files is differences due to bypass file. Bypass file data is not in the financial file. It must be manually entered into MEPRS/EAS each month. Step 1: Run the Financial Pure File, export to Excel, then sum.

Financial Pure File/DEAR Check for Non-Labor Expense and Obligation Match Very small differences (cents) are due to rounding and do not need to be addressed. Step 2: Run DEAR, filtered on Financial and Manual, and sum. Step 3: Copy values of Pure File and compare differences.

Financial Pure File/DEAR Check for Non-Labor Expense and Obligation Match These entries were very likely the result of the wrong response on E011 errors – choosing “expense is valid” rather than entering the zero in the YTD actual field. In a situation like this, it is best to re-import the financial file. You must delete the Manual adjustments from the DEAR first, and after re-import, you must also re-import the DMHRSi file.

SMART DMHRSi Military Labor File Transmission Non-compliance means that the month’s military labor will not be included in the Financial Reconciliation Data. Don’t wait until the last minute to send your military labor file! 24 hours after you send your military labor file, please check the transmissions report to ensure it was received. There have been reports that occasionally a file is not received. FY 10 Compliance

SMART DMHRSi Military Labor File Transmission FY 09 Compliance

DMHRSi Mismatched JONs Trend analysis graph that we began to provide in 3rd quarter FY 10

DMHRSi Mismatched JONs Last year at this time: $4,345,652 Beginning of FY 10: $3,506,730 As of 24 June 2010: $ 148,508 Significant Improvement Discussion: How do we get Mismatched JONs? How do we correct this? How do we avoid this situation?

Financial Reconciliation Compliance

Financial Reconciliation Reports must be complete per the Fin Recon SOP Correct and useful comments Reference to DMHRSi Mismatched JONs and late military labor file transmission to explain the entire difference Refer to DMHRSi Mismatched JONs for the month of the labor file Civilian labor difference should be +/-4% for expenses Obligation difference may be considerably larger due to BUMED M8 direction to record a quarterly estimate in STARS/FL for fringe benefits Include fin audit report Include DEAR/Pure File Analysis Avoid having your financial reconciliation report returned. If the report is incomplete, it will be returned and not logged as submitted.

Financial Reconciliation –Military Labor Fin Recon military labor $128K of the difference is from invalid JONs. This activity has $800K difference and has provided no explanation for the difference. Tools such as the DMHRSI Mismatched JON list and the Transmissions Matrix are provided to assist activities in explaining difference. Invalid DMHRSi JON List should be checked weekly and action taken to correct. Military labor differences must be completely explained. When activities are consistently late in transmitting military labor files to SMART, there is never the opportunity to completely ensure the reported labor is correct. DMHRSi mismatched JON list The remaining difference is due to late transmission of SMART military labor file.

Depreciation Expense Does the cumulative depreciation in MEPRS/EAS match the amounts provided by M84 MEPRS and DQ Program Office staff? TMA monitors depreciation reported in EAS and looks at whether the monthly amounts are equal, per the MEPRS manual guidance.

Points of Contact Government POC Colleen Rees, Colleen.Rees@med.navy.mil 202-762-3538 CAI Team Nicole Meyers, NMeyers@changearchitect.net 877-897-0691 ext. 601 Randy Van Nostrand, RandyVanNostrand@changearchitect.net 877-897-0691 ext. 602 Kate Burchess, KBurchess@changearchitect.net 877-897-0691 ext 104 Bonnie Rehbein, BRehbein@changearchitect.net 877-897-0691 ext. 603

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