Augusta Georgia Hospital's Worksheet B Comparison
Worksheet B series of the cost report is used to allocate overhead department expense down to general service cost centers which receive the services. On Worksheet B-1, the hospital enters the statistical information for each overhead cost center for allocation of their cost to cost centers that utilize their services. For example, most cost centers have employees. The employees are receiving employee benefits, so the employee benefits expense would need to be allocated to most of the cost centers.
The stats are set up on B-1 and on B, Part I & II, you can see what the cost dollar value is that is being allocated to each general service cost center. What this does is zero out the overhead expenses by allocating the costs down to other cost centers. This will help in the calculation of the cost-to-charge ratios that are one of the main uses of a cost report.
Square Footage
One thing we can see on this series of worksheets, is square footage for each facility. This will gives us an idea of how large (or small) the facility is and the size of a few cost centers of interest. Let’s dive in.
| Cost Ctr | Description | AU Medical | University Hosp | Doctors Hosp | Burke Medical | Univ-McDuffie |
|---|---|---|---|---|---|---|
| 1 | Total | 1,023,996 | 1,453,153 | 565,966 | 55,594 | 67,158 |
| 5 | Administrative and General | 127,370 | 447,384 | 41,870 | 5,231 | 29,309 |
| 10 | Dietary | 28,732 | 10,733 | 7,874 | 1,314 | 2,146 |
| 14 | Central Services and Supply | 37,226 | 10,880 | 8,635 | 1,524 | 0 |
| 15 | Pharmacy | 9,862 | 12,482 | 6,072 | 621 | 0 |
| 16 | Medical Records & Medical Records Library | 11,720 | 14,395 | 1,749 | 1,656 | 334 |
| 30 | Adults and Pediatrics (General Routine Care) | 135,915 | 166,813 | 90,970 | 14,983 | 7,774 |
| 31 | Intensive Care Unit | 8,927 | 161,443 | 18,850 | 0 | 0 |
| 31.01 | 02080PEDIATRIC INTENSIVE CARE UNIT | 7,510 | 10,667 | 0 | 0 | 0 |
| 32 | Coronary Care Unit | 2,067 | 0 | 0 | 0 | 0 |
| 33 | Burn Unit | 0 | 0 | 68,141 | 0 | 0 |
| 34 | Surgical Intensive Care Unit | 3,849 | 0 | 0 | 0 | 0 |
| 34.01 | 02180TRAUMA INTENSIVE CARE UNIT | 5,849 | 0 | 0 | 0 | 0 |
| 34.02 | 02060NEONATAL INTENSIVE CARE UNIT | 11,260 | 0 | 0 | 0 | 0 |
| 50 | Operating Room | 75,273 | 165,304 | 60,105 | 3,270 | 7,066 |
| 52 | Labor Room and Delivery Room | 10,030 | 25,752 | 6,204 | 0 | 0 |
| 91 | Emergency | 19,202 | 46,013 | 20,011 | 5,951 | 7,716 |
The first surprise I see is University Hospital is reporting almost 400,000 more square feet than AU Medical. I always though AU Medical was bigger.
The second thing I see, and it really jumps off the page, is University Hospital is reporting as much ICU square footage as their Adults & Peds has. I went back and took a look at their Worksheet S-3 Part I where they report beds and now this makes more sense. They are reporting 275 Adults & Peds beds and 192 ICU beds.
University Hospital’s Operating Room, Labor & Delivery Room, and Emergency Room are twice the size of AU Medicals as well.
Musing Revelation
Looking through stats is a little interesting, but it is hard to draw a lot of information when comparing facilities. They are not all using the same statistic for the overhead departments, so we only looked at square footage. This gives me a sense of the size of the facility. And doing this shattered my consumer perspective of University vs AU Medical’s ICU size. I always thought AU Medical would have been bigger. They are the trauma hospital for the area. Shows what I know. :)
The next post will be on Worksheet C which covers revenue. It will also shows cost-to-charge ratios. It should be a lot fun to look at.
University Hospital Worksheet B series
Doctors Hospital Worksheet B series