Occupational Therapy Dec. 2010

7/30/2019 Occupational Therapy Dec. 2010

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Pleasant Valley Hospital

Department Operations Review

Review Period December 31,2010Department: Occupational Therapy

Department #: 7092

Dept Mgr Debra Long

Actual Last Year Budget

I/P Stat 18 19 19O/P Stat 430 210 210

Total Stat 448 229 229

Revenues:

I/P Revenue - Department 2,921 2,982 3,168

O/P Revenue - Department 43,423 30,380 20,131Total Revenue 46,343 33,362 23,299

Operating Expenses

Salary and Wages

0010 Administrative Wages0020 Tech Wages 7,530 8,902 6,4680030 RN Wages0040 LPN Wages

0050 Aides Wages0060 Clerical & Other Wages0070 Envir/Food Serv Aide Wages

0080 Physician WagesTotal Salaries & Wages 7,530 8,902 6,468

Contract Labor

- - -

Employee Benefits

0100 FICA/MDCR 680 712 4950110 Pension

0120 Health0130 Unemployment0140 Workers Comp0150 Life

0160 Disability0170 Benefits - Allocated

Total Employee Benefits 680 712 495

Supplies

1200 Cost of Goods Sold3100 Med/Surg Supplies 1 - 4

3110 Chargable Med/Surg Supplies3120 Radiographic Supplies

3130 IV Solutions3200 Instruments3300 Drugs3325 Radiographic Contrast Drugs

3350 Over the Counter Drugs3400 Oxygen3500 Xray Film

3600 Linen3700 Medical Gas3800 Food3801 Catering Food

3810 Liquid Nutrients3820 Dietary Supplements3900 Dishes & Utensils

5700 Books5710 Library Books5900 Supplies - 239 172


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Department #: 7092

Dept Mgr Debra Long


5901 Supplies Allocated5905 Supplies - Implants5910 Oxygen Supplies

5915 Minor Equipment5920 Supplies - Blood5930 Supplies - Coagulation5940 Non-Reimb Supplies

7200 Postage & Freight9100 Lithotripter Supplies

Total Supplies 1 239 176

Profees

2600 Professional Fees

Total Professional Fees - - -


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Department #: 7092

Dept Mgr Debra Long


Purchased Services

2200 Collection/Billing Fees2300 Xray & Lab Fees

2610 Pharmacists2650 Barber & Beauty Costs6000 Purchased Service - 25 -6001 Purchased Services - Visions

6002 Purch Serv Allocated6005 Outreach Purchased Service6010 MRI Purchased Service

6020 Equipment Rental6030 Rental - Buildings9200 Lithotripter Purchased Service

Total Purchased Services - 25 -

Repairs and Maint

8000 Repairs 38 - -8100 Service Contracts8300 Motor Vehicle Service 56 50 86

Total Repairs & Maintenance 94 50 86

Utilities

6100 Electric

6200 Gas6300 Water6400 Garbage

6800 Telephone

Total Utilities - - -

Insurance

8611 Insurance

Total Insurance - - -

Other Professional Fees - Legal/Audit/Consult

2000 Legal Fees2010-2022 Malpractice2100 Auditing Fees

2410-2420 Recruitment2620 Consultants

Total Other Professional Fees - - -

Travel and Education

1900 Education

1910 Med Staff Education1950 Tuition Reimbursement7000 Travel 10 - 39

7500 Continuing Education

Total Travel & Education 10 - 39

Dues and Subscriptions

6900 Dues & Subscriptions

Total Dues & Subscriptions - - -


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Department #: 7092

Dept Mgr Debra Long


All Other Direct Expense

1500 Christmas

1510 Recreation/Empl Appreciation2110 Late Fees2390 Grant Expense2391 Home Care Grant Expense

2400 Advertising2450 Promotional Activities6050 Allocated Laundry Costs

6910 License & Permit Fees8301 Vehicle Fuel8310 Credit for Billing Fees

8601 Bad Debt9500 Donations9501 Disposals/Outdates9510 EMS Donations

9900 Misc9950 Allocation - PVH/NRC9951 Allocaiton PVH/DME

9953 Allocation PVH/PHYS9954 Allocation PPS Bill/Phys9955 Allocation PPS Adm/Phys9901 Misc Allocation

9990 Gross Variance

Total Other Direct Expense - - -


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Department #: 7092

Dept Mgr Debra Long


Depreciation & Amortization

8511 Depreciation - Equip

8512 Depreciation - Rental Prop8515 Depreciation - Buildings8520 Depreciation Fixed Equipment8525 Depreciation Land Improvement

8527 Depreciation Phys/Other8530 Depreciation Leased Equip8535 Depreciation Leasehold Imp

8537 Depreciation Leased Buildings8540 Depreciation Inventory

Total Depreciation & Amortization - - -

Interest Expense

8691 Interest8695 Interest Bond Issue

8696 Interest Bond Discount8697 Amortize Loan Costs

Total Interest Expense - - -

Taxes

8602 Medicaid Provider Tax8683 Sales & Use Tax

8684 Corporate Taxes - State8685 Corporate Taxes - Federal8686 B&O Taxes

8689 Other Taxes

Total Taxes - - -

Expense Input 8,315 9,928 7,281Total per DOR 8,315 9,928 7,264

Difference 0 0 17

(s/be 0)

Total Manhrs - Department 301 339 336

FTE's:Hospital FTE's - Department 1.88 2.12 2.10Contract FTE's - Department 0.00 0.00 0.00

Total FTE's - Department 1.88 2.12 2.10

Overtime Hrs - Department 1.60 10.70 0.00OT % Pd 0.53% 3.16% 0.00%

Note: When there are three pays in a period under review, change the respective formula highlighted inyellow to reflect 240 hours.


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Review Period: December 31,2010

Department: Occupational Therapy

Department #: 7092

Dept Mgr Debra Long

Volume and Revenue

Current Month Last Yr

Actual Last Year Budget Variance

Total Stat 448 229 229 219

Total Revenue 46,343 33,362 23,299 12,982

Revenue Per Stat 103.45 145.68 101.74 (42.24)

Comments

Budget-1)2)

3)

Prior Year-1)2)

3)

Salary and Wages



Salaries & Benefits 8,210 9,614 6,963 (1,405)

FTE'sHospital FTE's - Department 1.88 2.12 2.10 (0.23)

Contract FTE's - Department - - - 0.00Total FTE's - Department 1.88 2.12 2.10 (0.23)

Total Manhrs - Department 301 339 336 (37)Total Manhrs - Accrual Rate 326 366 363 (40)

excludes contract FTEs

Total S&W/Stat 18.32 41.98 30.41 (23.66)Total Manhr's/Stat (accrual rate) 0.73 1.60 1.59 (0.87)

OT % 0.53% 3.16% 0.00% -2.63%

CommentsBudget-

1)

2)3)4)5)

Prior Year-

1)2)3)

4)5)


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Department #: 7092

Dept Mgr Debra Long

Supplies



Supply Dollars 1 239 176 (238)Supplies/Stat 0.00 1.05 0.77 (1.04)

1200 Cost of Goods Sold 0 0 0 -3100 Med/Surg Supplies 1 0 4 13110 Chargable Med/Surg Supplies 0 0 0 -

3120 Radiographic Supplies 0 0 0 -3130 IV Solutions 0 0 0 -3200 Instruments 0 0 0 -

3300 Drugs 0 0 0 -3325 Radiographic Contrast Drugs 0 0 0 -3350 Over the Counter Drugs 0 0 0 -

3400 Oxygen 0 0 0 -3500 Xray Film 0 0 0 -

3600 Linen 0 0 0 -

3700 Medical Gas 0 0 0 -3800 Food 0 0 0 -3801 Catering Food 0 0 0 -

3810 Liquid Nutrients 0 0 0 -3820 Dietary Supplements 0 0 0 -3900 Dishes & Utensils 0 0 0 -

5700 Books 0 0 0 -5710 Library Books 0 0 0 -5900 Supplies 0 239 172 (239)

5901 Supplies Allocated 0 0 0 -5905 Supplies - Implants 0 0 0 -5910 Oxygen Supplies 0 0 0 -

5915 Minor Equipment 0 0 0 -5920 Supplies - Blood 0 0 0 -5930 Supplies - Coagulation 0 0 0 -

5940 Non-Reimb Supplies 0 0 0 -7200 Postage & Freight 0 0 0 -

9100 Lithotripter Supplies 0 0 0 -

Total Supplies 1 239 176 (238)

Comments


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Department #: 7092

Dept Mgr Debra Long

All Other Expenses



Repairs and Maint 94 50 86 44

Utilities 0 0 0 -Insurance 0 0 0 -

Other Professional Fees 0 0 0 -Professional Fees - Physicians 0 0 0 -Purchased Services 0 25 0 (25)Depreciation & Amortication 0 0 0 -Interest Expense 0 0 0 -Taxes 0 0 0 -Travel and Educ 10 0 39 10

Dues and Sub 0 0 0 -All Other Direct Expense 0 0 0 -

Total Other Exp 104 75 125 29Other Exp per Stat 0.23 0.33 0.55 (0.10)

Comments

Total per Explanations 8,315 9,928 7,264Total per DOR 8,315 9,928 7,264

Difference - - -

(s/be 0)


9/12

Volume Adjusted Variance Analysis - Salary Variance

7092

December 31,2010

Actual Budget

Volume of Service 448 229

Salaries for the Period 7,530 6,468Payroll Hours for the Period 326 363Variable Expense Factor: 50.00%

The Budget was Adjusted for Volume by 3,093$

The Variance Associated with Labor Rate is (1,728)$ *The Variance Associated with Efficiency is 3,759$ *The Total Volume Adjusted Variance is 2,031$ *

Actual Volume 448Budget Volume: 229Variable Expense Factor: 50.00%Volume Change 95.63%Volume Adjustment Factor 47.82%

VarianceDescription Actual Budget Favorable / (Unfavorable)

Salaries $7,530 $6,468 ($1,062)VolumeAdjustment 3,093 $3,093

Total $7,530 $9,561 $2,031

Hours 325.9 363.3 37.4VolumeAdjustment 173.7 173.7

Total 325.9 537.0 211.1

Labor Rate $23.11 $17.80 ($5.30)

Labor Rate Variance:

([Difference in the Labor Rates] x Total Actual Hours) ($1,728) *

Efficiency Variance:

([Difference in Hours] x Budget Labor Rate) $3,759 *Total Variance: $2,031 *

Payroll Hours are stated at the accrual rate.


10/12

Volume Adjusted Variance Analysis - Salary Variance

7092

CY PY

Actual Actual


Salaries for the Period 7,530 8,902Payroll Hours for the Period 326 366Variable Expense Factor: 50.00%

The prior year was Adjusted for Volume by 4,257$

The Variance Associated with Labor Rate is 397$ *The Variance Associated with Efficiency is 5,232$ *The Total Volume Adjusted Variance is 5,629$ *

CY Actual Volume 448PY Actual Volume: 229Variable Expense Factor: 50.00%Volume Change 95.63%Volume Adjustment Factor 47.82%

VarianceDescription CY Actual PY Actual Favorable / (Unfavorable)

Salaries $7,530 $8,902 $1,372VolumeAdjustment 4,257 $4,257

Total $7,530 $13,159 $5,629

Hours 325.9 366.0 40.1VolumeAdjustment 175.0 175.0

Total 325.9 541.0 215.1

Labor Rate $23.11 $24.32 $1.22

Labor Rate Variance:

([Difference in the Labor Rates] x Total CY Actual Hours) $397 *

Efficiency Variance:

([Difference in Hours] x PY Labor Rate) $5,232 *Total Variance: $5,629 *

December 31,2010

Payroll Hours are stated at the accrual rate.


11/12

Volume Adjusted Variance Analysis - Supply Variance

7092

December 31,2010

Actual Budget


Supplies for the period 1 176Variable Expense Factor: 50.00%

The Budget was Adjusted for Volume by 84$The Total Volume Adjusted Variance is 259$ *

Actual Volume 448Budget Volume: 229Variable Expense Factor: 50.00%Volume Change 95.63%Volume Adjustment Factor 47.82%

VarianceDescription Actual Budget Favorable / (Unfavorable)

Supplies $1 $176 $175Volume

Adjustment 84 $84Total $1 $260 $259 *


12/12

Volume Adjusted Variance Analysis - Supply Variance

7092

December 31,2010 CY PY

Actual Actual


Supplies for the period 1 239Variable Expense Factor: 50.00%

The Prior Year was Adjusted for Volume by 114$The Total Volume Adjusted Variance is 352$ *

Actual Volume 448Prior Year Volume 229Variable Expense Factor: 50.00%Volume Change 95.63%Volume Adjustment Factor 47.82%

VarianceDescription Actual Prior Year Favorable / (Unfavorable)

Supplies $1 $239 $238Volume

Adjustment 114 $114

Total $1 $354 $352 *

Occupational Therapy Dec. 2010

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