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REPORT ON THE HOME OFFICE AUDIT PRIME HEALTHCARE SERVICES, INC. CHINO, CALIFORNIA FISCAL PERIOD ENDED DECEMBER 31, 2008 Audits Section—Rancho Cucamonga Financial Audits Branch Audits and Investigations Department of Health Care Services Section Chief: Julio M. Cueto Audit Supervisor: Virat Shah Auditor: Manny Tria

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Page 1: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

REPORT ON THE

HOME OFFICE AUDIT

PRIME HEALTHCARE SERVICES, INC. CHINO, CALIFORNIA

FISCAL PERIOD ENDED DECEMBER 31, 2008

Audits Section—Rancho Cucamonga Financial Audits Branch

Audits and Investigations Department of Health Care Services

Section Chief: Julio M. Cueto Audit Supervisor: Virat Shah Auditor: Manny Tria

Page 2: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

State of California—Health and Human Services Agency

Department of Health Care Services

DAVID MAXWELL-JOLLY ARNOLD SCHWARZENEGGER Director Governor

9439 Archibald Avenue, Suite 107, MS 2105, Rancho Cucamonga, CA 91730

(909) 481-3420 / (909) 481-3442 fax Internet Address: www.dhcs.ca.gov

January 14, 2010 Lex Ready, President Prime Healthcare Management Services, Inc. 3300 E. Guasti Road, 3rd Floor Ontario, CA 91761 PRIME HEALTHCARE SERVICES, INC. FISCAL PERIOD ENDED DECEMBER 31, 2008 We have examined the Provider’s Medi-Cal Home Office Cost Report for the fiscal period ended December 31, 2008. Our examination was made under the authority of Section 14170 of the Welfare and Institutions Code and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. In our opinion, the data presented in the Summary of Audited Home Office Costs to Health Care Facilities represents a proper determination of home office allowable costs for the above fiscal period in accordance with Medi-Cal reimbursement principles. The audited home office cost will be incorporated, by separate adjustment, into each applicable facility audit report. This audit report includes the: 1. Summary of Audited Home Office Costs to Health Care Facilities and Supporting

Schedules 2. Audit Adjustments Schedule If you disagree with the decision of the Department, the results of the home office audit may only be appealed through each individual facility's audit report. Please refer to the appeal instructions in each facility’s audit report.

Page 3: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

Lex Ready Page 2

If you have questions regarding this report, you may call the Audits Section—Rancho Cucamonga at (909) 481-3420. Original Signed By Julio M. Cueto, Chief Audits Section—Rancho Cucamonga Financial Audits Branch Certified cc: Michael Bogert Corporate Controller

Page 4: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

1 - SUMMARY OF AUDITED HOME OFFICE COSTSTO HEALTH CARE FACILITIES

2 - COMPARISON OF REPORTED AND AUDITED HOME OFFICE COSTS

3 - SUMMARY ALLOCATION OF HOME OFFICE COSTSCAPITAL RELATED

3-1 - SUMMARY ALLOCATION OF HOME OFFICE COSTSNONCAPITAL RELATED

4 - POOLED ALLOCATION OF EXPENSES TO CHAIN COMPONENTS

5 - FUNCTIONAL ALLOCATION OF EXPENSES TO CHAIN COMPONENTSCAPITAL AND NONCAPITAL RELATED

6 - FUNCTIONAL ALLOCATION OF EXPENSES TO CHAIN COMPONENTS - STATISTICSCAPITAL AND NONCAPITAL RELATED

7 - DIRECT ALLOCATION OF CAPITAL COSTS TO CHAIN COMPONENTS

7-1 - DIRECT ALLOCATION OF NONCAPITAL COSTS TO CHAIN COMPONENTS

8 - TRIAL BALANCE OF EXPENSES

TABLE OF CONTENTS

SCHEDULES

Page 5: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 6: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 7: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 8: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 13: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 15: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 16: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 17: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 18: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 19: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 20: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

ST

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Page 21: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 22: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 23: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 25: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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Page 26: REPORT ON THE HOME OFFICE AUDIT PRIME … · report on the home office audit prime healthcare services, inc. chino, california fiscal period ended december 31, 2008 audits section—rancho

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