The checklist addresses many of the due diligence issues that should be considered in connection with a physician practice acquisition. However, it is...
Provides a sample template of subjects areas to be covered when preparing a due diligence report
Provides a sample template of subjects areas to be covered when preparing a due diligence reportFull description
Full description
Company due diligence template
CONTOH Due DiligenceFull description
Full description
RICS guideline notes
Descripción: sample audit program (ctto)
PEPS
Legal Due Diligence Summary ReportFull description
Baker & McKenzie - Acquisitions _ Due DiligenceFull description
Buku ini ditampilkan sampai pada Bab 2 saja, tidak termasuk Contoh Pemeriksaan Uji Tuntas yang terdapat pada Bab 4Deskripsi lengkap
Description complète
Buku ini ditampilkan sampai pada Bab 2 saja, tidak termasuk Contoh Pemeriksaan Uji Tuntas yang terdapat pada Bab 4Full description
Trusted by over 1 million members
Try Scribd FREE for 30 days to access over 125 million titles without ads or interruptions! Start Free Trial Cancel Anytime.
due diligence checklist: OPerAtiOns
due diligenc diligence e | operAtions 1. rv ❑
❑
Risk actors generally include: overstated revenues due to inaccurate or inappropriate coding (e.g. over-charging over-charging or up-coding practices), high dependence on a limited number o reerral sources, high dependence on a small number o providers, capacity constraints, and declining reimbursement rates. Analyze practice revenue over a relevant period o time and compare to appropriate benchmark data or reasonableness. Depending upon the type o practice, such revenue metrics may include:
2. Opa exp ❑
Compare operating expenses, in total and by major category, category, over time and against appropriate benchmark data. Substantial variances and/or and/or unusual trends should be investigated.
❑
Review employment employment agreements with physicians and summarize relevant terms including compensation arrangements.
❑
Analyze physician compensation and compare to relevant benchmark data based on productivity metrics such as: net collections per physician and/ or work relative value units (wRVUs (wRVUs)) per physician. Signicant variances should be explained.
º Net revenue per physician/provider º Net revenue per procedure/encounter ❑
Obtain a listing o total procedure volume by CPT code over a relevant period o time and compare the distribution o procedure codes to appropriate benchmark data or reasonableness.
❑
Analyze revenue by specic provider to determine whether a disproportionate amount is being generated by a relatively small number o physicians.
❑
Determine age and expected uture work lie o each physician.
❑
❑
Consider capacity constraints that could limit the practice’s ability to grow. Examples o capacity constraints include: space limitations, equipment being utilized near capacity, and the number o providers in the practice. Determine i the practice has signicant ancillary revenue. º I such ancillary revenue exists, obtain details by type o service over a relevant period o time. º Determine certicate o need and licensure requirements, i any, in connection with ancillary revenue sources.
3. Pao Mx ❑
Determine the practice’s payor mix over a relevant period o time and evaluate or reasonableness under the circumstances.
❑
The payor mix should be determined based on the relative percentage o gross charges attributable to each type o payor such as: Medicare, Medicaid, commercial insurance carriers, and sel-pay patients.
4. Pa ca ❑
Some physician practices (such as amily medicine) will have recurring patients; whereas others (such as general surgery) may not.
❑
I applicable, determine the number o active patients currently and over a relevant period o time. Note: The defnition o an active patient will vary by specialty.
