• Skip to primary navigation
  • Skip to main content
Dean Dorton – CPAs and Advisors
  • Services
        • Audit & Assurance
          • Audits, Reviews & Compilations
          • ESG Programs & Reporting
          • Internal Audit
          • International Financial Reporting
          • Lease Accounting Managed Services
          • Peer Review Services
          • SOC Reporting
        • Family Office
        • Consulting & Advisory
          • Business Valuation Services
          • Forensic Accounting
          • Fractional CFO
          • Litigation Support
          • Matrimonial Dissolution
          • Merger & Acquisition
          • SEC Services
          • Succession Planning
          • Transaction Advisory Services
          • Whistleblower Hotline
        • Outsourced Accounting
        • Private Wealth
        • Healthcare Consulting
          • Finance
          • Health Systems Operational Transformation
          • Medical Billing and Credentialing
          • Risk Management & Compliance
          • Strategic Growth for Private Practices
          • Strategy and Strategy Implementation
          • Technology & Data Analytics
        • Tax
          • Business Tax
          • Cost Segregation Studies
          • Credits and Incentives
          • Estates and Trusts
          • Individual Tax
          • International Tax
          • SEC Provision and Compliance
          • State and Local Tax
        • Technology & Cybersecurity
          • Accounting Software
          • Cybersecurity
            • Cybersecurity Assessments
            • Cybersecurity Scorecard Assessment
            • Security Awareness Training
            • Virtual Information Security Office
          • Data Analytics & AI
          • IT Audit & Compliance
            • Cybersecurity Maturity Model Certification (CMMC)
            • Data Privacy Laws
            • SOC Reporting
          • IT Infrastructure & Cloud Solutions
            • Automation
            • Backup and Disaster Recovery
            • Cloud Strategy
            • Data Center
            • Enterprise Network
            • Network Security
            • Phone and Video Conferencing
            • User Identity Management Solutions
            • Webex
          • Managed IT Services
  • Industries
        • Construction
        • Distilleries and Craft Breweries
        • Energy and Natural Resources
        • Equine
        • Financial Institutions
        • Government
        • Healthcare
        • Higher Education
        • Life Sciences
        • Manufacturing and Distribution
        • Nonprofit
        • Real Estate
  • Insights
    • Articles
    • Guides
    • Case Studies
  • Events
  • Company
        • News
        • Our Team
        • Experiences
        • Careers
          • College Students
          • Experienced Professionals
        • Locations
        • Lexington, KY

          250 West Main Street
          Suite 1400
          Lexington, KY 40507
          859-255-2341

        • Louisville, KY

          435 North Whittington Parkway
          Suite 400
          Louisville, KY 40222
          502-589-6050

        • Louisville, KY

          700 North Hurstbourne Parkway
          Suite 115
          Louisville, KY 40222
          502-589-6050

        • Ft. Wright, KY

          810 Wright’s Summit Parkway
          Suite 300
          Fort Wright, KY 41011
          859-331-3300

        • Cincinnati, OH

          312 Walnut Street
          Suite 3330
          Cincinnati, OH 45202
          859-331-3300

        • Blue Ash, OH

          9987 Carver Rd
          Suite 120
          Blue Ash, OH 45242
          513-891-5911

        • West Chester, OH

          9025 Centre Pointe Drive
          Suite 310
          West Chester, OH 45069
          513-985-6240

        • Indianapolis, IN

          5975 Castle Crk Pkwy Dr N
          Suite 400
          Indianapolis, IN 46250
          317-469-0169

        • Raleigh, NC

          4130 Parklake Avenue
          Suite 400
          Raleigh, NC 27612
          919-782-9265

  • Contact Us

Healthcare

Article 04.30.2025 Autumn Hines

Healthcare organizations are buried in data – patient data, claims data, financial data, operational data, and more – and that includes finance leaders, the finance team, and the C-suite. But just how much of all this data is being organized and leveraged for practice success?

Respondents to our recent Healthcare Finance Team Leadership Survey told us that manual, time-consuming reporting and a lack of real-time visibility into key metrics and performance were the biggest internal frustrations their organizations are facing today. Further, our respondents are overwhelmingly looking for automation when it comes to reporting – to enable turnkey, on-demand, self-service reporting so they can free up the finance team to spend more of their time on strategic work.

There’s clearly a need for data, so the question becomes: What do you measure? How? And what do you do with the insight? To answer these questions (and more), I sat down with Linda Pinion, Sage Intacct’s Principal Solutions Consultant (and resident expert on all things KPIs, dashboards and reports) to uncover tips and tricks for healthcare finance leaders looking to take measurement and reporting to the next level for practice success and how financial and accounting reporting for healthcare organizations can help with that.

Linda’s advice? Focus on a few key areas for the most impact:

What to Measure? Everything!

Linda urges healthcare finance leaders to go beyond traditional revenue and expenses when thinking about measurement. Dig into the details! Consider comparing supplies versus equipment, or direct versus indirect expenses. Compare provider performance or location against location, revenue by insurer, or the profitability of certain treatments or services over others. Challenge yourself and your team to look beyond the “standard” financials and explore how things like capital improvements, revenue, and expenses related to patient care and procedures, participating in new payment models, or offering new products and services, will impact the bottom line.

Sage Intacct customer Paige Oldham, CFO of Health Solutions, did just this, and now enjoys more visibility and streamlined efficiencies, telling us, “We can combine different kinds of KPIs all in one report for a much clearer picture of what’s going on with the business. I have [everything] all in one place and can drill down as needed, which helps immensely.”

The lesson learned? You won’t know until you measure.

Communication & Collaboration

What good is measurement if it’s done in a vacuum? Practice success hinges on everyone working towards the same goal and clearly understanding the health of the business today, and where it is trending for the future. Linda recommends that healthcare finance leaders find ways to enable members of your team and broader members of the practice to access tailored dashboards and reports. That way, whether it’s a specific provider, department, entity, location, or other functional area of the business, they know where they stand, what they are accountable for, and how they directly impact and influence practice success.

If you have a means to communicate and collaborate in an automated way within your finance system, that’s even better – your team will spend less time creating reports and more time on strategic work that will help move the practice forward.

Go Beyond the Financials

While strong financial reporting is critical, don’t underestimate the power of combining financial, clinical, and operational data to uncover a deeper level of understanding and a more sophisticated way to measure the success of your practice.

Consider how Virginia Jones, PhD, and COO of Village Family Dental, took reporting to the next level:

“The system identifies which offices or service lines are making money (or not), so we can decide which lines of business to expand or reduce. Expanding on pediatrics and OR cases and reducing certain insurance carriers has increased revenue by as much as $40,000 per month. After we started offering frenectomies and sleep apnea services, it was simple to evaluate each one’s profitability and determine contributing factors.”

Perhaps your providers want to see revenue or expenses by patient, per visit, or procedure. Perhaps executives want to understand profitability by provider, the impact of entering a value-based contract, or the potential revenue from adding a new service like Virginia and her team at Village Family Dental. Combining financial, clinical, and operational data all in one place enables healthcare finance leaders to move away from simply reporting on the events of the past and shift gears to strategically predicting the future of the practice.

Authored by Melissa O’Dowd

Melissa is a leader within the Healthcare practice at Sage Intacct, having spent the last 18 years working within the healthcare industry, helping healthcare technology, consumer health, medical devices and diagnostics, pharmaceutical, and biotechnology companies change the lives of the patients they serve.

Filed Under: Accounting Software, Healthcare, Sage Intacct Tagged With: Accounting Software, Healthcare, Sage Intacct

Article 04.7.2025 Autumn Hines

Healthcare fraud poses a substantial challenge for investigators. The U.S. healthcare system is valued at $4.5 trillion, and fraudulent activity potentially accounts for over $100 billion annually. Navigating these complex cases requires more than just investigative expertise—it demands fluency in the language of healthcare. 

The Power of Knowing the Terms

Medical billing, coding, and administrative processes have their unique terminology, making it essential for fraud examiners to understand these terms to identify potential red flags. Whether deciphering medical records or analyzing financial transactions, a solid grasp of healthcare language allows investigators to uncover inconsistencies and probe deeper into suspicious activity. 

Fortunately, numerous resources are available to support this learning. The U.S. Department of Health and Human Services, Healthcare.gov, and industry groups like the Medical Group Management Association provide comprehensive glossaries. These tools help demystify complex terms and shed light on the nuances of medical practice operations. 

Why It Matters

Mastering healthcare terminology goes beyond understanding the language—it equips fraud examiners with the ability to: 

  • Detect discrepancies between recorded procedures and actual practices. 
  • Clarify medical concepts for attorneys, prosecutors, and other non-medical professionals. 
  • Provide accurate context in investigative reports, presentations, and courtroom testimonies. 

For example, recognizing the difference between palliative and hospice care could reveal potential billing irregularities. Similarly, understanding terms like “Capitation Payment” or “Total Medical Revenue” can help trace unusual financial patterns. 

In a recent client case where Dean Dorton’s fraud and valuation services team collaborated with the firm’s healthcare advisory services practice, we spent a great deal of time outlining the nuance between terms such as contractual adjustments, allowances, expected payment, and denials. It’s critically important to understand the subtleties of the healthcare “language,” especially when trying to add value to an investigation or calculate potential damages.  

Additionally, because the healthcare industry is inundated with layers of regulatory and administrative burden, having a foundational understanding of the micro and macro components of healthcare can help clarify positions, identify solutions, and expedite results.  

Continuous Learning for Ongoing Challenges

Healthcare is constantly evolving, with new technologies, treatments, and payment structures emerging regularly. Staying informed through resources such as clinical research glossaries and patient-facing billing guides ensures that fraud examiners remain prepared to handle cases involving emerging medical practices and terminology. 

Local libraries, online databases, and open-source publications also offer invaluable insights. Whether diving into specialized areas like oncology or understanding the intricacies of durable medical equipment, continued learning is key. 

Creating a Common Understanding

In fraud investigations, alignment is everything. Just as musicians in an orchestra rely on sheet music to create harmony, fraud examiners, medical professionals, and legal teams must share a common understanding of healthcare’s complex language. By investing time in mastering this specialized terminology, fraud examiners enhance their ability to protect the integrity of our healthcare system—one investigation at a time. 

Filed Under: Forensic Accounting, Healthcare Tagged With: forensic accounting, Healthcare

Article 03.17.2025 Autumn Hines

The start of the Trump Administration has ushered in a wave of new healthcare regulatory changes that will affect healthcare providers across the care spectrum. The most immediate changes impacting healthcare providers are the following: 

Affordable Care Act Enrollment

President Trump’s Executive Order 14148 rescinded a Biden Administration order that extended enrollment periods and provided funding for third parties—navigators—to assist Americans in enrolling in ACA marketplace plans. Providers should expect these actions to reduce the number of patients covered by marketplace plans. For CY 2025, more than 23.6 million Americans had obtained healthcare coverage through a Marketplace plan.  

Drug Spending

The Center for Medicare and Medicaid Innovation (CMMI) was developing three new models to lower drug costs. President Trump issued Executive Order 14148, which stopped these programs. Providers may find patients less compliant with medication regimens due to increased consumer prices and should plan accordingly. 

Medicaid

The fate of the Medicaid program is currently in peril as Congressional Republicans contemplate reported massive cuts and changes to the Medicaid program. House Republicans passed a budget resolution that directed the Energy and Commerce Committee to find $880 billion in program cuts through 2034. While the resolution does not specifically call out the Medicaid program or give specifics on how these cuts would be achieved, these levels of cuts cannot be attained without reductions to Medicaid. Providers need to stay informed about these new healthcare regulatory changes. 

AI in Healthcare

On January 23, 2025, President Trump rescinded Executive Order 14410, Safe, Secure and Trustworthy Development and Use of Artificial Intelligence. This Executive Order issued by the Biden Administration established government-wide efforts to guide responsible AI development. It established a framework that Federal agencies and others could use to evaluate various AI programs’ safety and security, potential bias, consumer protections that may be needed, and privacy considerations. Given how heavily regulated healthcare providers’ patient data remains, healthcare organizations should establish and maintain their own AI evaluation, adoption, and implementation policies that guard against these threats.

Medical Research

On February 7, 2025, the National Institutes of Health (NIH) issued Supplemental Guidance to the 2024 NIH Grants Policy Statement: Indirect Cost Rates, which caps the number of indirect costs a research institute can claim at 15% of total grant amounts from the National Institutes of Health (NIH). These costs cover items such as support staff, human subject research protections, hazardous waste disposal, facilities, and utility costs needed to conduct highly complex medical research. Some institutions’ indirect cost rate can be as follows: 50% of grant funding. The NIH is the single largest funder of biomedical research in the world. A Federal judge has issued a temporary stay, preventing the cuts from taking place for now. However, healthcare entities with significant biomedical research operations should begin planning for how such cuts could be absorbed and how to accomplish administrative and compliance activities with reduced funding and potential staffing cuts.

Robert F. Kennedy Jr. was sworn in as the Department of Health and Human Services (DHHS) Secretary on February 13, 2025. Mr. Kennedy has signaled that the following areas will be priorities within DHHS: 

  • Focusing on the causes of chronic childhood diseases. 
  • Reducing the Federal Health Agency workforce. 
  • Reevaluating the childhood vaccine schedule. 
  • Assessing the risks of anti-depressant and anti-psychotic medications. 
  • Reviewing other public health measures, such as fluoridating public water supplies. 

Such actions could have wide-ranging and long-lasting impacts on the health of provider’s patient populations in varied ways. Providers in areas with lower vaccination rates should plan for potential increases in diseases previously eradicated, such as measles.

If you have questions about how these regulatory changes could affect your practice, please contact the Dean Dorton healthcare team today.

Filed Under: Healthcare Tagged With: Healthcare, medical coding

Article 01.9.2025 Autumn Hines

The American Medical Association (AMA) added a Telemedicine Services category to CPT’s Evaluation and Management (E/M) section. Below is a summary of these codes.

Telephone-only E/M codes 99441, 99442, and 99443 have been deleted. They have been replaced with codes 98008 to 98015 for synchronous audio-only E/M visits with more than 10 minutes of medical discussion. CPT codes 98008-98011 apply to new patients, and 98012-98015 apply to established patients. These new codes must have documented more than 10 minutes of medical discussion.

CPTTechnologyPatient TypeMDMTime Minimum
98008Audio-OnlyNewStraightforward plus > 10 minutes medical discussion15 minutes
98009Audio-OnlyNewLow plus > 10 minutes medical discussion30 minutes
98010Audio-OnlyNewModerate plus > 10 minutes medical discussion45 minutes
98011Audio-OnlyNewHigh plus > 10 minutes medical discussion60 minutes
98012Audio-OnlyEstablishedStraightforward plus > 10 minutes medical discussion10 minutes
98013Audio-OnlyEstablishedLow plus > 10 minutes medical discussion20 minutes
98014Audio-OnlyEstablishedModerate plus > 10 minutes medical discussion30 minutes
98015Audio-OnlyEstablishedHigh plus > 10 minutes medical discussion40 minutes

New Audio-video E/M codes have been created in addition to the audio-only E/M codes.

CPTTechnologyPatient TypeMDMTime Minimum
98000Audio-videoNewStraightforward15 minutes
98001Audio-videoNewLow30 minutes
98002Audio-videoNewModerate45 minutes
98003Audio-videoNewHigh60 minutes
98004Audio-videoEstablishedStraightforward10 minutes
98005Audio-videoEstablishedLow20 minutes
98006Audio-videoEstablishedModerate30 minutes
98007Audio-videoEstablishedHigh 40 minutes

CMS determined that these codes would not be covered based on the current language in the Social Security Act.

Providers will need to verify with each payer to determine which payers require office visit codes (99202-99215) and which require the new telemedicine codes.

Filed Under: Healthcare Tagged With: Healthcare, medical coding

Article 10.10.2024 Autumn Hines

Our medical coding audits routinely reveal ways for practices to save more time, generate more revenue, and avoid more risk. In our previous blog, we explored an opportunity many practices overlook: using prolonged services codes. For this blog, we will look at a similar situation where small changes could potentially boost revenue in big ways.

A Quick Introduction to Total Time

As of January 2021, practices can determine the level of office visits based on medical decision-making or the total time spent on the day of service. Since most coders were already accustomed to following medical decision-making, and the possible upsides of total time were not obvious, many haven’t made the switch. They do things now the same as before—and that may be a lost opportunity.

Let’s first highlight what activities count towards total time:

  • Preparing to see the patient: reviewing tests, old records, etc.
  • Getting or reviewing separately obtained history
  • Doing the exam
  • Counseling or educating the patient or the caregivers
  • Ordering meds, tests, procedures
  • Referring and communicating with other healthcare professionals (only when it’s not reported separately)
  • Documenting in the medical record
  • Independently interpreting results & giving those results to the patient or caregivers
  • Care coordination (when it’s not separately reported)

Now, let’s cover what cannot be included:

  • Staff time – Only the provider’s time counts, not any support staff.
  • Day after – Only the day of service counts, so complete all notes on the same day.
  • Medically unnecessary – Only justifiable time counts—a simple bug bite shouldn’t take an hour to examine.

Why Use Total Time?

Provided you follow these guidelines and get a little practice, coding by total time becomes second nature. So why haven’t more practices switched to this method yet?

In our experience, they see too much risk and not enough reward. Coders assume they will record the time incorrectly and cause problems with payers. And even if they got it right, this line of thinking goes, the revenue gains are minimal.

We have actually seen the opposite at practices that use total time. Rarely does it cause problems for providers or payers—or coders for that matter—and the extra revenue can be significant. We have seen practices make, on average, $20 more on each patient visit. If they average 30 visits each day, that’s an extra $600 per day, $3,000 per week, or $156,000 per year.

Should You Adopt Total Time?

The numbers above are hypothetical, but practices can get real estimates of how much total time would generate, along with plans to put those practices in place, by working with the coding experts at Dean Dorton. Let our team turn a change in process into an increase in profits. Contact us to learn more.

Filed Under: Healthcare Tagged With: Healthcare, medical coding

Article 09.30.2024 Autumn Hines

Updating HIPAA regulations is a gradual process, starting with feedback requests from the Department of Health and Human Services (HHS) to address outdated or burdensome aspects of the law. Following this, a Notice of Proposed Rulemaking (NPRM) is issued, inviting industry comments before a Final Rule is released. Significant changes proposed for 2024 include changes to the HIPAA Privacy Rule and new requirements for patient access to their Protected Health Information (PHI).

Notably, the timeframe for responding to access requests is shortened, and mandates around electronic health records are clarified. Although these updates aim to streamline processes, they pose implementation challenges for healthcare organizations, including necessary training and policy adjustments. Additionally, the HHS plans to propose new cybersecurity regulations by the end of 2024 to bolster patient data protection amid rising cyber threats.

Recent and Proposed Changes

Proposed New HIPAA Privacy Rule Changes

  • Patients can inspect their PHI in person and take notes or photos.
  • Access to PHI must be provided within 15 days (reduced from 30).
  • Transfers of ePHI to third parties are limited to what’s in an EHR.
  • Individuals can request PHI transfers to personal health applications.
  • Individuals should receive ePHI at no cost in certain situations.
  • Covered entities must inform individuals of their rights regarding PHI summaries.
  • Estimated fee schedules for PHI access must be posted online.
  • Individualized fee estimates for PHI copies are required.
  • A pathway is created to direct the sharing of PHI among entities.
  • Providers must respond to records requests directed under the HIPAA Right of Access.
  • The requirement for written confirmation of privacy notice provision is removed.
  • PHI can be disclosed to prevent reasonably foreseeable threats to health or safety.
  • Certain uses of PHI can be made in good faith for the individual’s best interest.
  • A minimum necessary standard is established for care coordination disclosures.
  • The definition of healthcare operations now includes care coordination.
  • Armed Forces can use or disclose PHI to all uniformed services.
  • A definition for electronic health records is added.

Transaction Code Set Update Adds Three New Codes to enable electronic transmission of healthcare attachment transactions

HHS Healthcare Sector Cybersecurity Strategy Report

  1. Establish voluntary cybersecurity goals for the healthcare sector
  2. Provide resources to incentivize and implement cybersecurity practices
  3. Implement an HHS-wide strategy to support greater enforcement and accountability
  4. Expand and mature the one-stop shop within HHS for healthcare sector cybersecurity

In 2019, OCR maintained robust enforcement efforts, concluding the year with 10 settlements and civil monetary penalties amounting to $12,274,000. Toward the end of the year, OCR launched a new initiative to ensure compliance with the HIPAA Right of Access, which mandates that individuals receive timely access to their medical records for a reasonable, cost-based fee.

Penalty Structure for HIPAA Violations in 2024

Annual Penalty LimitAnnual Penalty LimitMinimum Penalty per ViolationMaximum Penalty per ViolationAnnual Penalty Cap
Tier 1Lack of knowledge$137
$34,464$34,464
Tier 2Reasonable cause$1,379$68,928$137,886
Tier 3Willful neglect$13,785$68,928$344,638
Tier 4Willful neglect (not corrected within 30 days)$68,928$68,928$2,067,813

Filed Under: Healthcare, IT Audit Tagged With: Cybersecurity, Healthcare, IT Audit, Technology

  • « Go to Previous Page
  • Page 1
  • Page 2
  • Page 3
  • Page 4
  • Interim pages omitted …
  • Page 12
  • Go to Next Page »
  • Services
    • Outsourced Accounting
    • Audit & Assurance
    • Tax
    • Consulting & Advisory
    • Technology & Cybersecurity
    • Family Office
    • Wealth Management
  • Industries
  • Company
  • Locations
  • Careers
  • Insights
  • Events
  • Contact Us
facebook Dean Dorton - CPAs And Advisors On Facebook twitter twitter linkedin Dean Dorton - CPAs And Advisors On LinkedIn youtube Dean Dorton - CPAs And Advisors On YouTube

The matters discussed on this website provide general information only. The information is neither tax nor legal advice. You should consult with a qualified professional advisor about your specific situation before undertaking any action.

© 2026 Dean Dorton Allen Ford, PLLC. All Rights Reserved