Best Practice Guidelines: Healthcare Practice Management

14. Reports

Responsible Roles


Ensure all transactions are up to date before reports are generated and sent to management. Draw and check all reports and send with notes (if needed) to the responsible manager(s). Implement management decisions to optimise operations.

 

Check the audit trail to ensure the correct stock were billed. In stock management, more reports will be used to ensure the correct details.


Check all reports, ensure all reports balance with each other and the information on the reports is correct. Send reports to the Auditors for the financial reports to be compiled and audited before submitted to SARS.


Purpose of Reports

Reports communicate information which has been compiled as a result of analysis of data captured in the software. Reports convey information to assist Practitioners and/or business owners in business decision-making and planning as well as to comply with laws.


Critical Steps of Reports

The following Reports should be drawn regularly:

  1. Debtor Transaction Drilldown (Daybook)
  2. Age Analysis
  3. Assistant Audit Report
  4. Invoices Outstanding

Dates in GoodX

To be able to draw the reports correctly and consistently, note must be taken of the following different dates used in drawing the reports:

Transaction date: the service date on which the consultation was conducted or treatment performed.

Capture date: the date on which the information was captured on the software system.

Period: the financial period in which a transaction is captured, eg 1 March to 31 March is period one for practices whose financial year is from 1 March to 28 February.

Take note:

  1. It is imperative to always work with one type of date. Depending on your type of practice, it is advisable that your reports are drawn per period.
  2. If reports are drawn with different date types, the reports will not balance with each other.
  3. If reports have been drawn eg for March according to capture date or period, but corrections are done in April for March and the same reports are drawn in April based on capture date or period, the reports will differ. It is therefore imperative that if transactions are reversed and redone, that updated reports are drawn for the month.


Reports terminology

Filters

Information can be excluded so that only selective information can be viewed in the report. There are three types of filters in GoodX:

  • The single selection filter per column by a dropdown menu;
  • The custom filter provides two options by which to filter information; and
  • The advanced filter provides unlimited filtering options.

Sorting

Information can be sorted alphabetically or numerically.

Grouping

Information can be grouped together by eg transaction type, practitioners, service centres, dates, amounts, billing codes, medical aids, ICD10 codes, referring and treating doctors and price lists.

Settings

Reports can be customised by choosing items in the settings of the report. The items are described in the user manuals so that senior reporting personnel can set up their own reports. If you set up your own reports, you will know what information is generated by the reports.

Parameters

Parameters are the filters used to limit the scope of a report. Parameters used in the GoodX reports are:

  • All amounts
  • < 0
  • > 0
  • = 0
  • Not equal to zero

If for example an age analysis is generated with a scope of amounts larger than zero on the debtor accounts, the report will not show the credits on debtors accounts.


Debtor Transaction Drilldown

The Debtor Transaction drilldown report, also known as the Daybook report, is one of the most useful reports of all. The report can be used for various different scenarios.


The following monthly Debtor reports can be generated:

  1. Ledger report
  2. Audit trail report
  3. Audit trail invoice detail report
  4. Movement summary report
  5. Summary per billing code report
  6. Summary per IDC10 report
  7. User activity report
  8. Deposits report
  9. Journal summary report


1. Ledger report

The Ledger report groups all transactions into various sections. For example: Debtors invoices, Credit notes, Deposits (Cash, Card, Electronic and ERA), and Journals. The Ledger report also contains the Debtors control account (CAS001).

The Ledger report has an opening balance from the previous period and a closing balance for the current period.

All transactions are summarised and movement total of all the Debtors for a certain period is displayed.


2. Audit trail report

The Audit trail report contains all debtor transactions for a specific period. Report detail is on invoice level. The report is used for fault finding and grouping information according to needs. Report columns are the same for all types of transactions but only the information applicable to that transaction will display in the column.

The following columns can be found on the report:

  • Transaction date, capture date and financial year
  • Batch number, document number and split number
  • Ledger account
  • Debtor account number, file number and case number
  • Debtor initials and surname
  • Credit note and journal description
  • Journal actions
  • Amount exclusive of VAT
  • VAT amount
  • Amount inclusive of VAT
  • The user that posted the transaction
  • The patient portion on the amount
  • Treating provider and referring provider
  • Service centre
  • Billing group and price list collection
  • An indication of the number of transactions per transaction type
  • Total amount per transaction type and grand total for all transactions 


3. Audit trail Invoice detail

The audit trail invoice detail displays all debtor transactions for a certain period, on item level. This report is similar to the audit trail but this report contains billed for all accounts, with more information where applicable. The report is used for fault finding, grouping information, or filtering on specific codes or stock items that were billed to patients. Report columns on the report are the same for all types of transactions but only the information applicable to a specific transaction will display in each column.

The following extra information is available on the report:

  • Patient ID
  • Medical aid name and medical aid number
  • Code (Stock code or Tariff code)
  • Description (Stock description or Tariff description)
  • ICD-10 code
  • The quantity that was billed as QTY
  • VAT percentage that was charged for each line
  • Cost of sales
  • Patient name and surname
  • Nappi code
  • Default billing group, posting billing group and price list
  • Modifier code
  • Authorisation number


4. Movement summary report

The Movement summary report is key to practice management. The report indicates turnover, cash flow and journals on debtors, and balances back to the age analysis showing outstanding accounts for a specific period. 

The report can be generated per practitioner indicating turnover per practitioner. Depending on practice needs, the report can be filtered or grouped to assist in getting the required information.

The report is divided into six sections:

  • A. Opening balance
  • B. Turnover
  • C. Cashflow
  • D. Journals
  • E. Posted after the period
  • X. Totals

The following columns are available on the report:

  • Ledger, description and the type of transaction
  • Amount excluding VAT
  • VAT amount
  • Total amount including VAT

The following information is displayed under the different sections:

A. Opening balance

The opening balance from the previous period

B. Turnover

Turnover is income per patient treated and billed, and is also known as gross income, or as total income received. Turnover is grouped by various types of income (for example, procedure, material or medicine) with a positive amount. Under turnover, credit notes are displayed as a negative. 

Turnover will be the amount from the invoices minus the amount from the credit notes for a specific period.  

C. Cashflow

Cashflow represent all cash, card or any other type of income payment. Cashflow forms an important part of any practice, facilitating day to day expense payments. Without healthy cash flow management, a practice can fall into financial difficulties which can lead to bankruptcy. 

The cashflow section is grouped by different types of deposits (receipts) and is displayed as negative amounts. Corrections (receipts written back) are displayed as positive amounts. The difference between the two displays the total cash flow for a specific period.

D. Journals

Journals are usually done for three main reasons, namely: bad debts, settlement discounts and small amounts written off. Under the journal section, transactions are grouped by different journals captured. Journals can reflect negative or positive amounts, depending on journal type. Journals don't correct or change turnover or cash flow.

E. Posted after the current period

Transactions displayed under this section are all the transactions that were posted in a future period, with transaction dates in the current period, or linked to transactions in the current period. These transactions need to be investigated by the practice. 

X. Totals

The total is calculation in the following manner:

Opening balance + Turnover - Cashflow + or - Journal + or - transactions posted after the period = Total = Age Analysis 

A + B - C +/- D +/- E = X

The total must always balance back to the age analysis total for the same period, which indicated good practice data integrity.


5. Summary per billing code report

The code report can be used by the practitioner to see which procedure, treatment and consultations were done. The code report will show which items were most often used. The report can assist in making decisions on which treatments or procedures to keep on doing or which should be stopped because of low income benefit to the practice.

The following information can be viewed on the report:

  • Code (tariff or stock code)
  • Description or name
  • Units billed
  • Number of times billed
  • Total amount excluding VAT per code 
  • Total VAT amount per code 
  • Total amount including VAT per code 
  • Unit price
  • Total of all units billed for all codes
  • Total amount billed for all codes (VAT exclusive amount, VAT amount, and VAT inclusive amount)


6. Summary per ICD10 Code report

The ICD10 report shows how many patients were treated by a practitioner in a period for different types of diagnosis. This report assists practitioners in making various choices, for example, what type of diagnosis is most common, and which stock items should be kept on hand.

Practices must also report to the government's Health Department on the number of diagnosis per period. This information is used by the Health Department to evaluate when there are outbreaks of certain illnesses.

Report lines are grouped according to transaction type and are grouped by ICD-10 codes and the number of occurrences per codes per period.


7. User Activity report

The user activity report gives an indication of who in the practice does what on the system. The report is grouped per user. Under the user name, different transaction types are displayed with the total number of transactions and the total amount the transactions are worth.


8. Deposit report

The Deposit report displays all receipts that were captured on the system, grouped by payment method, including receipts written back.

The report can be used for fault finding and for reconciling cash, card and EFT payments on a daily basis when the practice is not utilising the cash register function.

The following information is available on the report:

  • Transaction date and capture date
  • Deposit number
  • Detail of the receipt or correction
  • The user who posted the transaction
  • Total that was received or written back
  • Total grouped per receipt type

The report can be printed at the end of the day. The cash in the cash bin needs to be counted and reconciled back to the cash section (subtracting cash corrections and the float in the cash bin).

The card payment total on the report minus card corrections must reconcile with the card slip that was printed at the end of the day at the card machine.


9. Journal ledger summary report

The journal ledger summary report summarises different journals that were captured on different debtor accounts into the ledgers that the journals were posted to. This assists the practice manager to find errors that were made when posting journals, by investigating large or unauthorised amounts.


Debtors Age Analysis

The debtor age analysis only displays outstanding accounts and account that are in credit. Zero accounts can also be displayed on the full age analysis, but can be filtered out. These are the accounts that have no amounts due. 

A debtor age analysis is divided into the following:

  • Total outstanding amount
  • Medical aid outstanding
  • Private patient outstanding
  • Current outstanding
  • 30 days outstanding
  • 60 days outstanding 
  • 90 days outstanding
  • 120 days outstanding
  • 150 days outstanding
  • 180 + days outstanding

The columns from current until and including 180 + will be added together to make up the total outstanding per line or per account. The totals at the bottom of each column indicate the sum for each column.

It is noteworthy that negative amounts (credit amounts) are deducted and will decrease the total.

Outstanding accounts

Best practice is to have no outstanding private patient accounts on 90 days and older, and to have no outstanding medical aid patient accounts on 60 days and older.

Use the age analysis to identify accounts that need to be followed up: a regular process should be put in place nominating which week to use for following up on outstanding accounts. For example: the first week of each month can be used to follow up on all 30 days outstanding accounts, the second week of the month to follow up on all 60 days outstanding account, etc. 

Remember to make notes on the notebook when following up each account.

Credit accounts

Credit amounts on the age analysis mean that those accounts are in credit and that the practice owes money to those medical aids or patients.

When the credit amount is on the patient's part, a refund should be arranged with the patient.

When the credit amount is on the medical aid part, the credit should be kept until the medical aid pulls the amount back on the following payment from the medical aid.


Assistant Audit Report

The Assistant Audit Report will be used to inform the practice which assistant codes have been billed, paid, journaled or credited and what is due to the different assistants.

There are 3 ways to manage and pay the Assistants:

  • Pay the Assistant on the amounts that were received for the assistant codes from patients or medical aids. 
  • Pay the Assistant a percentage of the total amount that was received from medical aids or patients for the accounts, no matter if the assistant codes were fully paid or not.
  • Pay the Assistant the total amount of the assistant codes invoiced whether the practice received the amounts from medical aids or patients or even if no money was received.

For the first 2 options the assistant audit report will be used and the report will calculate the amount for you depending on the option that was chosen.

For the third option, the Creditors Age Analysis or Creditors Debtors transaction drilldown can be used to calculate the payments to all the assistants.

The correct method must be used as per the agreement that the practice has with the assistants.

Best practice dictates that all amounts paid to the assistants must be captured on the system so that the practice will have accurate assistant reports that indicate which payments were made and which amounts are outstanding to assitants.

The following information can be found on the report:

  • Debtor Information:
    • Debtor and patient Names and account numbers
    • Invoice numbers
    • Total Invoice amounts
    • Assistant codes that were billed with the amounts
    • Credit Notes
  • Creditor Information:
    • Creditor/Assistant Names and Account numbers
    • Dates and the Creditors invoice numbers
    • Total Invoice amounts that must be paid over to the Assistants per invoices (Red marked amounts)
    • VAT amounts (If the Assistants are registered for VAT)
    • Payments that were made to the Assistants (Green marked amounts)
    • Outstanding amounts on the invoice lines per percentages or per total amounts that were paid on the assistant codes
  • Financial Information:
    • Bad Debt Amount Totals per assistant codes
    • Settlement discount amount totals and per assistant codes
    • Other Journal amount totals and per assistant codes
    • Receipts by patients or medical aids, totals and per assistant codes
    • Outstanding amounts on debtor invoices, totals and per assistant codes

The most important part of the report is the red marked amounts, because those are the amounts that must be paid over to the assistants. The green marked amounts are the amounts that have already been paid over to the assistants for that period. The Blue will change depending on the option that was chosen in the beginning. This will indicate the amounts that are used on the calculations.


Invoices outstanding

The Invoices outstanding report will display all the invoices that have not been paid. The report must be checked on a daily and monthly basis for good credit control.

The following information can be found on the report:

  • Account and File number
  • Account Name
  • Invoice date
  • Invoice number
  • Invoice detail
    • Invoice amount
    • Received for the invoice
    • Journals
    • Outstanding
    • Medical aid outstanding
    • Private patient outstanding

  • Account total (Age Analysis)
    • Total 
    • Medical Aid
    • Patient
    • Ageing
  • EDI Status
  • The total amount per column

On each line, you will be able to see which invoices are outstanding, the amounts outstanding, the age of how long the transactions are outstanding and if the transactions were switched to the medical aid or not. This is a handy report to check the status of invoices.

The age is colour coded to highlight the outstanding invoices. The age colours start with green and get a little darker until they are red. Green would typically be 30 days outstanding which is not long and the collectability of the invoices are good, orange amounts are more difficult to collect and red amounts are long overdue and therefore very difficult to collect.


Web App Reports

In the Web App the following reports can be accessed:

  • Turnover Report
  • Practice Overview
  • Turnover Report (Codes Billed)
  • Doctor Overview
  • Booking Status Report
  • Booking Type Report

All reports can be exported to excel. The reports will show graphs and the detail can also be viewed. 


Turnover Report

Indicates the turnover and cashflow that were generated for a certain period per practitioner.

The following information should be on the report detail:

  • Number of Visits
  • New Debtors
  • New Patients
  • Procedures and Consultations (incl. VAT) totals
  • Materials and Medication split (incl. VAT) totals


Practice overview

Overview of the practice transactions for a certain period. The report will also indicate the audit trail for a certain period.

The following information should be on the report detail:

  • Account number
  • Invoice and Capture date
  • Financial period
  • Turnover, Cashflow and Journals
  • Outstanding total, Medical aid and patient outstanding
  • Last user that did a transaction on the debtors account
  • The Cashbook the receipt was posted into


Turnover Report (Codes Billed)

Indicates all the billing codes that were invoiced and the total turnover per billing code. 

The following information will be on the report detail:

  • Billing code
  • Description
  • Quantity the billing code was used
  • Turnover (incl. VAT), VAT, Turnover (excl. VAT)


Doctor overview

All transactions that were billed for a certain period per doctor. The discount will be indicated in the report per transaction.

The following information will be on the report detail:

  • Last user who did a transaction on the debtor’s account
  • Nett Turnover
  • Medical outstanding amount
  • Financial period, Capture date and Invoice date
  • Journals
  • Turnover
  • Account number
  • Discount
  • Cashflow


Booking Status Report

The report will indicate the number of different booking statuses for a certain period. Best practice is for the report to display only the done statuses at the end of every business day. This will show that all patient bookings were dealt with, billing was done and payments were received or sent to the medical aid.

The following information will display in the report detail:

  • Name of the Booking status
  • Count of the booking statuses per date
  • Date
  • Status ID


Booking Type Report

The report will indicate the different booking types that were booked and the total number of bookings that were made for that specific booking type. This will allow the practice to see which booking type is booked the most.

The following information will be shown in the report detail:

  • Name of the booking type
  • Count of the booking types per date
  • Date
  • Type ID