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DEFINITION OF COST CENTERS

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					DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

April 26, 2000

INDEX DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

ACADEMIC (1_) ..........................................................................................................1 ADMINISTRATIVE (2_) ..............................................................................................3 PROGRAMS (3_) ..........................................................................................................8 FACULTY SUPPORT (4_) .........................................................................................10 START UP (5_) ...........................................................................................................12 PLAN OPERATIONS (6_) ..........................................................................................13 COMMUNITY OUTREACH SITES (7_ & 8_) ..........................................................19 NON-COMPENSATION PLAN CLINICAL OPERATIONS (9_) ............................20

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DEFINITIONS OF COST CENTERS FOR THE SCHOOL OF MEDICINE ACADEMIC

1A

ACADEMIC PATIENT CARE SALARIES AND BENEFITS

Subs 0, 2, 3, 6, 9 only

Academic appointee salaries and benefits related primarily to patient care functions (e.g., consultative service for inpatients and/or outpatients) chargeable to the operating account of the department/division. It is understood that these activities may include an inseparable teaching component. Benefits include insurance on the additional compensation portion of Plan Members salaries charged to sub 3. See exclusions below. INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan and non-plan members will be distinguished by object code. EXCLUDES: Academic Research Salaries & Benefits (1B), Academic Teaching Salaries and Benefits (1C), Housestaff (3H), Postdoctoral Scholars/Fellows (3P), and any salaries and benefits paid from Principal Investigator accounts.

1B

ACADEMIC RESEARCH SALARIES AND BENEFITS

Subs 0, 2, 3, 6, 9 only

Academic appointee salaries and benefits related to research functions (e.g., bench and clinical research) chargeable to the operating account of the department/division. Benefits include insurance on the additional compensation portion of Plan Members salaries charged to sub 3. See exclusions below. INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan and non-plan members will be distinguished by object code. EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Teaching Salaries and Benefits (1C), Housestaff (3H), Postdoctoral Scholars/Fellows (3P), and any salaries and benefits paid from Principal Investigator accounts.

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

1C

ACADEMIC TEACHING SALARIES AND BENEFITS

Subs 0, 2, 3, 6, 9 only

Academic appointee salaries and benefits related to classroom teaching, involvement in education related committees, the Academic Senate and community/public welfare service chargeable to the operating account of the department/division. Benefits include insurance on the additional compensation portion of Plan Members salaries charged to sub 3. See exclusions below. INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan and non-plan members will be distinguished by object code. EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research Salaries & Benefits (1B), Housestaff (3H), Postdoctoral Scholars/Fellows (3P), and any salaries and benefits paid from Principal Investigator accounts.

1D

ACADEMIC PATIENT CARE PRIOR YEAR BALANCES

Subs 0, 2, 3, 6, 9 only

Academic appointee(s) performing patient care functions (e.g., consultative service for inpatients and/or outpatients) whose salary and benefits are to be paid from the prior year carryforward balance in an operational account. Utilization of this cost center for an eligible academician is temporary (e.g., salary guarantee with a finite time limit for a new physician). Most importantly, the use of this cost center for an academician requires prior approval of the Dean (i.e., Compensation Plan budget). Benefits include insurance on the additional compensation portion of Plan Members salaries charged to sub 3. See exclusions below. INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan and non-plan members will be distinguished by object code. EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research Salaries & Benefits (1B), Academic Teaching Salaries and Benefits (1C), Academic Research Prior Year Balances (1E), Academic Teaching Prior Year Balances (1F), Housestaff (3H), Postdoctoral Scholars/Fellows (3P), and any salaries and benefits paid from Principal Investigator accounts.

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE ACADEMIC RESEARCH Subs 0, 2, 3, 6, 9 only PRIOR YEAR BALANCES Academic appointee(s) performing research functions (e.g., bench and clinical research) whose salaries and benefits are to be paid from the prior year carryforward balance in an operational account of the department/division. Utilization of this cost center for an eligible academician is temporary (e.g., salary guarantee with a finite time limit for a new physician). Most importantly, the use of this cost center for an academician requires prior approval of the Dean (i.e., Compensation Plan budget). Benefits include insurance on the additional compensation portion of Plan Members salaries charged to sub 3. See exclusions below. INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan and non-plan members will be distinguished by object code. EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research Salaries & Benefits (1B), Academic Teaching Salaries and Benefits (1C), Academic Patient Care Prior Year Balances (1D), Academic Teaching Prior Year Balances (1F), Housestaff (3H), Postdoctoral Scholars/Fellows (3P), and any salaries and benefits paid from Principal Investigator accounts. 1F ACADEMIC TEACHING Subs 0, 2, 3, 6, 9 only PRIOR YEAR BALANCES Academic appointee(s) performing classroom teaching (including community/public welfare service, etc) whose salaries and benefits are to be paid from the prior year carryforward balance in an operational account of the department/division Utilization of this cost center for an eligible academician is temporary (e.g., salary guarantee with a finite time limit for a new physician). Most importantly, the use of this cost center for an academician requires prior approval of the Dean (i.e., Compensation Plan budget). Benefits include insurance on the additional compensation portion of Plan Members salaries charged to sub 3. See exclusions below. INCLUDES: Title codes 0800-3999, subs 0 and 2 and related benefits costs, sub 6. Plan and non-plan members will be distinguished by object code. EXCLUDES: Academic Patient Care Salaries & Benefits (1A), Academic Research Salaries & Benefits (1B), Academic Teaching Salaries & Benefits (1C), Academic Patient Care Prior Year Balances (1D), Academic Research Prior Year Balances (1E), Housestaff (3H), Postdoctoral Scholars/Fellows (3P), and any salaries and benefits paid from Principal Investigator accounts. 3 1E

DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE ADMINISTRATIVE

2M

MANAGEMENT INFORMATION SYSTEMS FOR TEACHING:

All Subs, except 0

Teaching related computer expenses incurred within the department/division. INCLUDES: Staff salaries and benefits of programmers or other computer specialists, consultant fees, supplies, maintenance contracts, insurance, hardware, software and application programs. EXCLUDES: Management Information Systems for Research (2N) and Management Information Systems for Plan Administration (practice plan activities) (6M).

2N

MANAGEMENT INFORMATION SYSTEMS FOR RESEARCH:

All Subs, except 0

Research related computer expenses incurred within the department/division. INCLUDES: Staff salaries and benefits of programmers or other computer specialists, consultant fees, supplies, maintenance contracts, insurance, hardware, software and application programs. EXCLUDES: Management Information Systems for Teaching (2M) and Management Information Systems for Plan Administration (practice plan activities) (6M).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

2X

DEPARTMENT TEACHING ADMINISTRATION

All Subs, except 0

Expenses relate to the overall administration of the department’s teaching activity. INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture, and service contracts. Examples: Chairman’s office staff, personnel administration, fiscal administration, Housestaff administration and medical education administration (e.g., coordinator expenses). EXCLUDES: Management Information Systems (2M, 6M) and any expenditure identified as either Department Research Administration (2Y) or Plan Administration (6X)

2Y

DEPARTMENT RESEARCH ADMINISTRATION

All Subs, except 0

Expenses relate to the overall administration of the department’s research activity. INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture, and service contracts. Examples: Chairman’s office staff, personnel administration, fiscal administration, and contract and grant administration. EXCLUDES: Management Information Systems (2M, 6M) and any expenditure identified as either Department Teaching Administration (2X) or Plan Administration (6X)

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE
2R RESEARCH SUPPORT-PRIOR YEAR BALANCES All Subs, except 0

Research expenditures paid from the prior year carryforward balance. The academic improvement expenses charged to this cost center must be of a non-recurring nature. Ongoing academic improvement expenditures must be charged to those cost centers representing a use of the funds generated from current year operations. INCLUDES: Non-recurring research costs associated with staff salaries and benefits, computer hardware, consultant fees, courses, entertainment, furniture, general office equipment, relocation expenses, renovations & alterations, temporary funding for rental space, seminars, service contracts, software and application programs, special research projects, one-time/non-recurring supply items, and workshops.

Examples: Payment from prior year balances for new faculty start-up for research, research recruitment, faculty research commitments, start-up for new research programs, & specific new management information systems for research. EXCLUDES:
Current year costs defined under Management Information Systems Teaching (2M) and Research (2N), Department Teaching (2X) and Research (2Y) Administration, Division Administration Teaching (2D) and Research (2E), Housestaff (3H), Clinical Education Programs (3M), Postdoctoral Scholars/Fellows (3P), General Programs Teaching (3X), and Research (3Y), Faculty Commitments Teaching (4X) and Research (4Y), Recruitment Instructional (4T) and Research (4R), New Faculty Start-up within first 3 years for Teaching (5X) and Research (5Y).

2T

TEACHING SUPPORT-PRIOR YEAR BALANCES

All Subs, except 0

Teaching expenditures paid from the prior year carryforward balance. The academic improvement expenses charged to this cost center must be of a non-recurring nature. Ongoing academic improvement expenditures must be charged to those cost centers representing a use of the funds generated from current year operations. INCLUDES: Non-recurring teaching costs associated with staff salaries and benefits, computer hardware, consultant fees, courses, entertainment, furniture, general office equipment, relocation expenses, renovations & alterations, temporary funding for rental space, seminars, service contracts, software and application programs, special teaching projects, one-time/non-recurring supply items, and workshops.

Examples: Payment from prior year balances for new faculty start-up for teaching, instructional recruitment, faculty teaching commitments, clinical education programs, start-up for new teaching programs, & specific new management information systems for teaching. EXCLUDES:
Current year costs defined under Management Information Systems Teaching (2M) and Research (2N), Department Teaching (2X) and Research (2Y) Administration, Division Administration Teaching (2D) and Research (2E), Housestaff (3H), Clinical Education Programs (3M), Postdoctoral Scholars/Fellows (3P), General Programs Teaching (3X), and Research (3Y), Faculty Commitments Teaching (4X) and Research (4Y), Recruitment Instructional (4T) and Research (4R), New Faculty Start-up within first 3 years for Teaching (5X) and Research (5Y).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

2D

DIVISION TEACHING ADMINISTRATION

All Subs, except 0

Expenses relate to the overall administration of a division’s teaching activity. (Rolls up to 2X). INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture, and service contracts. Examples: Fiscal administration and personnel/payroll administration. EXCLUDES: Management Information Systems (2M, 6M) and any expenditure identified as either Department Research Administration (2Y) or Plan Administration (6X)

2E

DIVISION RESEARCH ADMINISTRATION

All Subs, except 0

Expenses relate to the overall administration of the division’s research activity. (Rolls up to 2Y). INCLUDES: Staff salaries and benefits, supplies, general office equipment, furniture, and service contracts. Examples: Fiscal administration, personnel/payroll administration, and contract and grant administration. EXCLUDES: Management Information Systems (2M, 6M) and any expenditure identified as either Department Teaching Administration (2X) or Plan Administration (6X)

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

2V

TEACHING RELATED INCOME

2XXXXX & Sub 9 only

Income related to teaching activities which has no clinical patient care component. INCLUDES: 2XXXXX income and sub 9 recharge income generated by teaching related activities (e.g., Housestaff support from affiliated institutions, preceptorship arrangement with outside organization, funds generated from hosting teaching conferences/seminars/classes, faculty salary support from outside units for the provision of teaching services, etc.). EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also, Research Related Income (2W), Non-Managed Care Plan Income (6R), and Managed Care Plan Income (6Z).

2W

RESEARCH RELATED INCOME

2XXXXX & Sub 9 only

Income related to research activities which has no clinical patient care component. INCLUDES: 2XXXXX income and sub 9 recharge income generated by research related activities (e.g., administrative services provided to outside research project, sale of intellectual property developed through departmental research activities, funds generated from hosting research oriented conferences/seminars/classes, faculty salary support from outside units for the provision of research services, etc.) EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also, Teaching Related Income (2V), Non-Managed Care Plan Income (6R), and Managed Care Plan Income (6Z).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE PROGRAMS

3H

HOUSESTAFF: (Teaching Activity)

All Subs, except 1

Expenses related to the support of Post-M.D.s (Interns and Residents). INCLUDES: Housestaff salaries and benefits, entertainment, travel, laundry, supplies, and other related expenses. EXCLUDES: Costs defined in Department Teaching (2X) and Research (2Y) Administration, Clinical Education Programs (3M), Postdoctoral Scholars/Fellows (3P), General Teaching Programs (3X), General Research Programs (3Y), and Plan Administration (6X).

3M

CLINICAL EDUCATION PROGRAMS: (Rolls-up to 3X)

All Subs, except 0

This is a component of General Teaching Programs (3X) to be used at the discretion of the department to identify expenses related to Clinical Education Programs: clinical clerkships and projects for medical students, Medical Scientist Training Program (M.D./Ph.D.), and clinical faculty support. INCLUDES: Stipends, parking, awards, entertainment, syllabus preparation, audiovisual services, books and guest lecturers from other universities. EXCLUDES: Costs defined under Department Teaching (2X) and Research (2Y) Administration, Housestaff (3H), Postdoctoral Scholars/Fellows (3P), General Teaching Programs (3X), and General Research Programs (3Y).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

3P

POSTDOCTORAL SCHOLARS/FELLOWS: (Teaching Activity)

All Subs, except 1

Expenses related to the support of Postdoctoral Scholars and Fellows. INCLUDES: Postdoctoral scholars with Post M.D. titles, staff salaries and benefits and/or stipends and other related expenses (e.g., laboratory allowances, travel, and supplies). EXCLUDES: Costs defined under Department Teaching (2X) and Research (2Y) Administration, Housestaff (3H), Clinical Education Programs (3M), General Teaching Programs (3X), and General Research Programs (3Y).

3X

GENERAL TEACHING PROGRAMS

All Subs, except 0

Teaching expenses related to the program of the department/division INCLUDES: Courses, workshops, seminars, service centers, honoraria, or special projects, etc. EXCLUDES: Costs defined in Housestaff (3H), Clinical Education Programs (3M), Postdoctoral Scholars/Fellows (3P), General Research Programs (3Y), and honoraria related to recruitment (4R)

3Y

GENERAL RESEARCH PROGRAMS

All Subs, except 0

Research expenses related to the program of the department/division INCLUDES: Courses, workshops, seminars, service centers, honoraria, or special research projects, etc. EXCLUDES: Costs defined in Housestaff (3H), Clinical Education Programs (3M), Postdoctoral Scholars/Fellows (3P), General Teaching Programs (3X), and honoraria related to recruitment (4R)

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

4X

FACULTY TEACHING COMMITMENTS:

All Subs, except 0

Monetary teaching commitments to faculty who have been in their respective departments three years or more. INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations, and alterations. EXCLUDES: Faculty Research Commitments (4Y), Recruitment (4R), New Faculty Teaching (5X) and Research (5Y) Start-up within the first 3 years.

4Y

FACULTY RESEARCH COMMITMENTS:

All Subs, except 0

Monetary research commitments to faculty who have been in their respective departments three years or more. INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations, and alterations. EXCLUDES: Faculty Teaching Commitments (4X), Recruitment (4R), New Faculty Teaching (5X) and Research (5Y) Start-up within the first 3 years.

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

4R

RESEARCH RECRUITMENT

All Subs, except 0, 1, 2, 4, 6

All expense for recruitment of research faculty. INCLUDES: Honoraria, airline flights, hotel, meals, entertainment and relocation expenses. EXCLUDES: Instructional Recruitment (4T), Faculty Teaching Commitments (4X), Faculty Research Commitments (4Y), New Faculty Teaching (5X) and Research (5Y) Start-up within the first 3 years.

4T

INSTRUCTIONAL RECRUITMENT

All Subs, except 0, 1, 2, 4, 6

All expense for recruitment of teaching faculty. INCLUDES: Honoraria, airline flights, hotel, meals, entertainment and relocation expenses. EXCLUDES: Research Recruitment (4R), Faculty Teaching Commitments (4X), Faculty Research Commitments (4Y), New Faculty Teaching (5X) and Research (5Y) Start-up within the first 3 years.

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE START UP

5X

NEW FACULTY START-UP FOR TEACHING:

All Subs, except 0

Monetary teaching commitments to new faculty through the end of the third year in the department/division. INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations, and alterations. EXCLUDES: Faculty Teaching Commitments (4X), Faculty Research Commitments (4Y), Recruitment (4R), and Research (5Y) Start-up within the first 3 years.

5Y

NEW FACULTY START-UP FOR RESEARCH:

All Subs, except 0

Monetary research commitments to new faculty through the end of the third year in the department/division. INCLUDES: Staff salaries and benefits, rental space, equipment, supplies, renovations, and alterations. EXCLUDES: Faculty Teaching Commitments (4X), Faculty Research Commitments (4Y), Recruitment (4R), and Teaching (5X) Start-up within the first 3 years.

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE PLAN ADMINISTRATION

6B

BILLING AND COLLECTION

All Subs, except 0

Expenses related to the operation of the department billing office. INCLUDES: Staff salaries and benefits, supplies, equipment, etc. EXCLUDES: Hospital Billing and Administration (6H), Management Information Systems for Plan Administration (6M), Non-recurring Plan Operational Costs (6N), and Medical Group Services & Outside Billing Agency costs (6P). 6C NON-MEDICAL PLAZA CONSULTATION SUITE COSTS: All Subs, except 0

Expenses related to direct patient care rendered in Non-Medical Plaza locations within CHS. INCLUDES: Staff salaries and benefits, supplies, equipment, monthly hospital recharge to departments for consultation suite usage (“facility usage charge”) and the cost of maintaining space. EXCLUDES: 200 & 300 Medical Plaza Consultation Suite Costs (6D), 100 Medical Plaza Consultation Suite Costs (6E), and Non-recurring Plan Operational Costs (equipment, renovations, or one-time practice acquisition costs in excess of $25,000) (6N), Community Outreach Activities (6V). 6D 200 & 300 MEDICAL PLAZA CONSULTATION SUITE COSTS All Subs, except 0

Expenses related to direct patient care rendered in the 200 & 300 Medical Plaza locations. INCLUDES: Staff salaries and benefits, supplies, equipment, space rental, and the cost of maintaining space. EXCLUDES: Non-Medical Plaza Consultation Suite Costs (6C), 100 Medical Plaza Consultation Suite Costs (6E), Non-recurring Plan Operational Costs (equipment, renovations, or one-time practice acquisition costs in excess of $25,000) (6N), and Community Outreach Activities (6V). 13

DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

6E

100 MEDICAL PLAZA CONSULTATION SUITE COSTS

All Subs, except 0

Expenses related to direct patient care rendered in the 100 Medical Plaza location. INCLUDES: Staff salaries and benefits, supplies, equipment, space rental, and the cost of maintaining space. EXCLUDES: Non-Medical Plaza Consultation Suite Costs (6C), 200 & 300 Medical Plaza Consultation Suite Costs (6D), Non-recurring Plan Operational Costs ( equipment, renovations, or one-time practice acquisition costs in excess of $25,000) (6N), and Community Outreach Activities (6V). 6H HOSPITAL BILLING AND ADMINISTRATION Subs 3 & 5 only

Expenses related to hospital billing and collection for professional fees. INCLUDES: Billing costs charged for Hospital Based Physicians and Bruin Care. EXCLUDES: Billing and Collection (6B), Management Information Systems for Plan Administration (6M), Non-recurring Plan Operational Costs (6N), and Medical Group Services & Outside Billing Agency costs (6P).

6L

QUALITY ASSURANCE:

All Subs, except 0

Expenses incurred for Quality Assurance Programs. INCLUDES: Staff salaries and benefits, supplies, equipment, etc.. EXCLUDES: Non-Medical Plaza Consultation Suite Costs (6C), Medical Plaza Consultation Suite Costs (6D), Management Information Systems for Plan Administration (6M), Non-recurring Plan Operational Costs (6N), and Plan Administration (6X).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE 6M MANAGEMENT INFORMATION SYSTEMS FOR PLAN ADMINISTRATION: All Subs, except 0

Computer-related expenses incurred for Practice Plan activities. INCLUDES: Staff salaries and benefits of programmers or other computer specialists, consultant fees, supplies, maintenance contracts, insurance, hardware, software and application programs. EXCLUDES: Management Information Systems for Teaching (2M) and Management Information Systems for Research (2N).

6N

MAJOR NON-RECURRING PLAN OPERATIONAL COSTS:

All Subs, except 0, 1, 2, & 6

One-time extraordinary expenditures greater than $25,000 to be spent out of current year funds. INCLUDES: Equipment, renovation, and/or practice acquisition costs. EXCLUDES: Management Information Systems for Teaching (2M), Management Information Systems for Research (2N), and Management Information Systems for Plan Administration (6M). . 6P MEDICAL GROUP SERVICES & OUTSIDE BILLING AGENCY COSTS: Subs 3, 5 only

Expenses charged by Medical Group Services and/or Outside Billing Agency to the participating department. INCLUDES: Medical Group Services and/or Outside Billing Agency charges. EXCLUDES: Billing and Collection (6B), Hospital Billing and Administration (6H), Management Information Systems for Plan Administration (6M), and Non-recurring Plan Operational Costs (6N),

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

6R

NON-MANAGED CARE PLAN INCOME:

26XXXX & Sub 9 only

Non-managed Care Compensation Plan income. INCLUDES: 26XXXX income and Sub 9 recharge income generated by Non-managed Care activities (e.g., fee-for-service professional fees, medical consultation income, legal consultation income, faculty salary support from outside units for the provision of clinical services, etc.). EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also, Teaching Related Income (2V), Research Related Income (2W), and Managed Care Plan Income (6Z). 6Z MANAGED CARE PLAN INCOME: 26XXXX & Sub 9 only

Managed Care Compensation Plan income. INCLUDES: 26XXXX income and Sub 9 recharge income (e.g., capitation monies from HMO’s, professional fees from PPO’s, etc.) generated by Managed Care (e.g. Health Net, Pru-Care, PacifiCare, etc.) contracting activities related solely to patient care. EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also, Teaching Related Income (2V), Research Related Income (2W), and Non-Managed Care Plan Income (6R).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

6T

PLAN OPER.COSTS - PRIOR YEAR BALANCES:

All Subs, except 0

Major non-recurring operating expenditure of any amount paid from the prior year carryforward balance. Ongoing operating expenditures must be charged to those cost centers representing a use of the funds generated from current year operations. INCLUDES: Non-recurring operational costs associated with staff salaries and benefits, computer hardware, consultant fees, equipment, furniture, one-time/non-recurring supply items, renovations & alterations, service contracts, software and application programs, and temporary funding for rental space Examples: Payment from prior year balances for the start-up of a new clinic site and/or program (e.g., renovation of clinic space or acquisition of clinic equipment).
EXCLUDES:

Major non-recurring operating costs for equipment, renovation, and/or practice acquisition costs greater than or equal to $25,000 (6N). Current year operating costs defined under Billing and Collection (6B), Non-medical Plaza Consultation Suite Costs (6C), Medical Plaza Consultation Suite Costs (6D), Quality Assurance (6L), Hospital Billing and Administration (6H), Management Information Systems for Plan Administration (6M), and Medical Group Services & Outside Billing Agency costs (6P), Community Outreach Activities (6V), and Plan Administration (6X).

6V

COMMUNITY OUTREACH ACTIVITIES

All Subs, except 0

The cost center encompasses all of the ongoing expenses associated with operating distinct off-campus patient care operations (e.g., specific medical group site(s), physician practice(s), etc.). INCLUDES: Costs of staff salaries and benefits, supplies, equipment, rental costs, etc. EXCLUDES: Non-medical Plaza Consultation Suite Costs (6C), Medical Plaza Consultation Suite Costs (6D), and Non-recurring costs in excess of $25,000 (6N).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

6X

PLAN ADMINISTRATION:

All Subs, except 0

Expenses directly related to the administration of the Plan. INCLUDES: Staff salaries and benefits of those individuals directly responsible for management and clerical support, and related non-salary expenditures incurred in the operation of the Plan, such as supplies, general office equipment, furniture, and service contracts. EXCLUDES: Billing and Collection (6B), Non-medical Plaza Consultation Suite Costs (6C), 200 & 300 Medical Plaza Consultation Suite Costs (6D), 100 Medical Plaza Consultation Suite Costs (6E), Community Outreach Activities (6V, 7A-7Z, 8A-8Z), Quality Assurance (6L), Management Information Systems for Teaching (2M), Management Information Systems for Research (2N), Management Information Systems for Plan Administration (6M), Department Teaching Administration (2X), Department Research Administration (2Y), Faculty Teaching Commitments (4X), Faculty Research Commitments (4Y), New Faculty Start-up for Teaching (5X) and New Faculty Start-up for Research (5Y).

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DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE COMMUNITY OUTREACH SITES (ROLLS UP TO 6V) All Subs, except 0

These cost centers encompass all of the ongoing expenses associated with the off-campus operation of individual patient care locations (e.g., specific medical group location(s), physician practice(s), etc.). INCLUDES: EXCLUDES: Costs of staff salaries and benefits, supplies, equipment, rental costs, etc. Non-medical Plaza Consultation Suite Costs (6C), Medical Plaza Consultation Suite Costs (6D), and Non-recurring costs in excess of $25,000 (6N).

Any of the following cost centers can be used by a Department to capture it’s community outreach expenses occurring in the listed locations (e.g., Medicine and Pediatrics could use cost center 7D to capture community outreach costs occurring in Culver City).

7A 7B 7Y 8B II 7C 7D 7E 7F 8L 7G 7H 7U 7J 7K 8F 8E 8K 7L 8H 7M 7N 8M 7V 7X 8D

Bakersfield Beverly Hills Beverly Hills-II Brentwood Century City Culver City Fair Fax Lancaster/Palmdale Lancaster/Palmdale II La Tijera Malibu Manhattan Beach Marina Del Rey Mar Vista Northridge Pacific Palisades Pasadena San Bernadino Santa Barbara Santa Clarita Santa Clarita-II Santa Clarita-III Santa Monica - Medical Center Santa Monica - S.M. Blvd. Santa Monica - S.M. Blvd. II

8P 8G 8C 7P 7Q 7Z 8N 7R 7S 8A 7T 7W 8J

Santa Monica-S.M. Blvd.III Santa Monica - Wilshire Santa Monica - 12th Street Santa Monica-3rd12th StreetSanta Monica-10th 15th Street Santa Monica - 16th Street Santa Monica-16th Street II Sherman Oaks Thousand Oaks Torrance Ventura West Los Angeles Westwood

Additional community outreach locations can be added in coordination with the Dean’s Office. 38 locations have been assigned thus far (7A through 7Z, 8A through 8P). Cost centers 7I, 7O, 8I, & 8O are unavailable due to normal staff confusion of I & O with 1 and 0.

19 DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE

9R

NON-COMP.PLAN PATIENT CARE INCOME:

26XXXX & Sub 9 only

Non-Compensation Plan Patient Care Income. INCLUDES: 26XXXX income and Sub 9 recharge income on a Sales & Service Fund related to a patient focused activity not involving the Compensation Plans (e.g., laboratory services, radioisotope services, Tissue Typing services, etc.). EXCLUDES: Sub 9 expense reimbursement attributable to a specific cost center. Also, Teaching Related Income (2V), Research Related Income (2W), Nonmanaged Care Plan Income (6R), and Managed Care Plan Income (6Z).

9C

CONSULTATION SUITE COSTS:

All Subs, except 0

Sales & Service Fund expenses related to patient care rendered in University locations. INCLUDES: Staff salaries and benefits, supplies, equipment, and the cost of maintaining space recorded in a Sales & Service Fund. EXCLUDES: Compensation Plan Fund Cost Centers - Non-Medical Plaza Consultation Suite Costs (6C), 200 & 300 Medical Plaza Consultation Suite Costs (6D), 100 Medical Plaza Consultation Suite Costs (6E), and Community Outreach Activities (6V, 7A-7Z, & 8A-8Z).

20 DEFINITION OF COST CENTERS FOR THE SCHOOL OF MEDICINE 9T CLINICAL COSTS - PRIOR YEAR BALANCES: All Subs, except 0

Non-recurring expenditures of a patient focused Sales & Service fund paid from the prior year carryforward balance. Ongoing expenditures must be charged to other cost centers representing a use of funds generated from current year operations. INCLUDES: Non-recurring clinical costs associated with staff salaries and benefits, computer hardware, consultant fees, equipment, furniture, one-time/non-recurring supply items, renovations & alterations, service contracts, software and application programs, and temporary funding for rental space Example: Payment from prior year balances to upgrade or replace an existing piece of equipment.
EXCLUDES:

Compensation Plan Fund Cost Centers - Major Non-Recurring Plan Operational Costs (6N), Plan Oper.Costs - Prior Year Balances (6T), Billing and Collection (6B), Nonmedical Plaza Consult. Suite Costs (6C), 200 & 300 Medical Plaza Consult. Suite Costs (6D), 100 Medical Plaza Consult. Suite Costs (6E), Hosp.Billing and Admin. (6H), Quality Assurance (6L), Management Info. Systems for Plan Admin.(6M), Medical Group Svs & Outside Billing Agency costs (6P), Community Outreach Activities (6V), and Plan Admin. (6X). As well as, Research Support-Prior Year Balances (2R) and Teaching Support-Prior Year Balances (2T).

9X

CLINICAL ADMINISTRATION:

All Subs, except 0

Expenses directly related to the administration of a patient focused Sales & Service activity. INCLUDES: Staff salaries and benefits of those individuals directly responsible for
management and clerical support, and related non-salary expenditures incurred in the administration of the Sales & Service activity, such as supplies, general office equipment, furniture, and service contracts.

EXCLUDES: Compensation Plan Fund Cost Centers - Billing and Collection (6B), Nonmedical Plaza Consult.Suite Costs (6C), 200 & 300 Medical Plaza Consult. Suite Costs (6D), 100 Medical Plaza Consult. Suite Costs (6E), Quality Assurance (6L), Management Info. Systems for Plan Admin. (6M), Major Non-recurring Plan Operational Costs (6N), Medical Group Services & Outside Billing Agency Costs (6P), Plan Operating Costs-Prior Year Balances (6T), Community Outreach Activities (6V, 7A-7Z, & 8A-8Z), & Plan Admin. (6X). As well as, Management Info.Systems for Teaching (2M), Management Info. Systems for Research (2N), Department Teaching Admin. (2X), Department Research Admin. (2Y), Clinical Education Programs (3M), General Teaching Programs (3X), General Research Programs (3Y), Faculty Teaching Commitments (4X), Faculty Research Commitments (4Y), New Faculty Start-up for Teaching (5X) and New Faculty Start-up for Research (5Y).

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