The Consolidated Cost Report (CCR) is an interactive Service-specific monthly Medical Expense and Performance Reporting System (MEPRS) healthcare data snapshot by Military Treatment Facility, Fiscal Month, and 4th-Level Functional Cost Code. Through automated variance detection, CCR facilitates data quality evaluation, expense and workload validation, and monthly local MEPRS data management.
The intent of CCR is to provide a detailed MEPRS Expense data integrity tool, building upon the usefulness of prior MEPR-1 Reports by incorporating interactivity and automated monthly data variance detection.
CCR employs multi-step criteria for flagging workload and cost components for further inspection:
1. MTF-specific 4th-Level FCCs accounting for 80% of total MTF expenses are selected for further analysis. This reduces the number of FCCs evaluated to generally the 20% of 4th-level FCCs that account for 80% of MTF expenses. This is a common business analysis approach called the Pareto Principle or 80-20 rule.
2. FY11 MTF-specific monthly expense and workload data by FCC are compared to average monthly values from the most recent full-year MEPRS dataset – FY10. FY11 expense elements deviating by more than 3 Standard Deviations from the FY10 average are flagged.
3. Flagged data items where FY10 to FY11 variability can be directly traced to workload changes are not selected.
While some expense components flagged by CCR may be validated by year-to-year shifts in healthcare practice, FCC consolidation/elimination, or unique local circumstances, it is expected that data quality, improper implementation of policy and guidance, and EASIV processing errors will equally be highlighted as flagged items in CCR. As a result, CCR should be monitored regularly to ensure the integrity and internal consistency of MTF MEPRS data.