Langlinais Broussard & Kohlenberg, CPA's
About Us
Firm Background
Key Personnel
Health Care Services
Accounting Services
FIRM
BACKGROUND
Langlinais
Broussard & Kohlenberg, a Corporation of Certified Public
Accountants, is located in Abbeville, Louisiana.
Members of the firm of Langlinais Broussard &
Kohlenberg were previously affiliated with LeBlanc Schexnayder &
Associates (LS&A). On November 1, 1991, LeBlanc Schexnayder & Associates
discontinued the practice of public accounting to concentrate on the
development of hospital software. Glen P. Langlinais, formerly a partner
with LS&A since 1977, and Michael P. Broussard, previously with LS&A since
1986, continued the public accounting practice of LS&A under the firm of
Langlinais & Broussard. The firm later changed its name to Langlinais
Broussard & Kohlenberg with the addition of partners Chris A. Kohlenberg
and Gayla L. Falcon.
The firm's basic
philosophy is taking a proactive approach. The firm believes that service
to each client should be based on a substantial knowledge of his business
and his industry. Understanding of the client and the industry enables
the firm to anticipate questions and problems and recommend practical
solutions.
Langlinais Broussard & Kohlenberg is a member of the
American Institute of Certified Public Accountants (AICPA), the Society of
Louisiana Certified Public Accountants (SLCPA), Healthcare Financial
Management Association (HFMA), and the Homecare Association of Louisiana (HCLA).
The firm participates in the AICPA Quality Review Program which examines
the firm's quality control procedures for accounting and auditing
practice. In addition, considerable attention is devoted to continuing
professional education in order to stay abreast of current developments in
the area of Healthcare, as well as accounting, auditing, and tax matters.
Langlinais Broussard & Kohlenberg currently offer a
complete array of accounting services ranging from audits, tax return
preparation, tax planning, design of accounting systems, assistance in the
maintenance of accounting records, and management services. In addition
to the above, the firm has a considerable amount of experience in setting
up and maintaining computerized accounting systems. The firm's
operations, as well as most of its clients, have been highly computerized
for many years. As a result of this, a considerable amount of experience
has been acquired in both main-frame and PC-based computerized systems.
Utilization of existing technology enables the firm to service clients
throughout the United States.
Hospitals, home health agencies, and other health care related
organizations constitute a predominant portion of the firm's practice. In
addition to providing auditing services, through the previous affiliation
with LeBlanc Schexnayder & Associates, the firm has been preparing
Medicare and Medicaid Cost Reports since the inception of the Medicare
program. Today, Langlinais Broussard & Kohlenberg serves more than 30
hospitals, over 70 home health agencies and other health care related
providers in various capacities. A vast amount of "hands-on" experience
has been obtained over the years in working closely with clients and also
with Medicare and Medicaid fiscal intermediaries. A list of health care
organizations for which the firm has rendered services can be furnished
upon request.
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HEALTH CARE
SERVICES
The firm stands ready to assist the hospital (agency)
in any way we can, whether it is over the telephone or face to face.
Should assistance be required, the following related services that apply
principally to Hospitals, Home Health Agencies, Outpatient Clinics
(including Rural Health Clinics (RHC's), Hospice, Comprehensive
Outpatient Rehab Facilities (CORF's), Mental Health and Substance Abuse
clinics) and other health care organizations can be provided:
Cost Report Preparation
-
Preparation of HCFA Form 1728 (Home Health Agency Cost Report)
-
Preparation of HCFA Form 1728-K (Hospice Cost Report)
-
Preparation of HCFA Form 287 (Home Office Cost Report)
-
Preparation of HCFA Form 2552 (Hospital Cost Report)
-
Preparation of HCFA Form 222 (Rural Health Clinic)
-
Preparation of HCFA Form 2088 (CORF's and Partial
Hospitalization)
-
Preparation of HCFA Form 2540 (Skilled Nursing Facility
Cost Report)
Preparation of Interim Cost Reports
- Periodic Reviews of Third-party Rates to Ensure Appropriateness
and Enhance Cash Flow, where possible
- Obtaining Interim Rate Adjustments
- Insure Maximization of
Reimbursement
- Facilitate Computation of Contractual Adjustments
- Determination of Year-end Settlements
Medicare Reimbursement Consultation
-
SNF Exceptions
-
Development and Evaluation of Cost Finding Alternatives and
Mechanisms
-
Reimbursement Maximization Studies and Analysis
-
Application for P.I.P. (Periodic Interim Payments)
Cost Report Appeals and Intermediary
Relations
- Review and Commentary on Proposed Cost Report Adjustments
- Research Third-party Reimbursement Issues and Support Positions Taken at
Audit Conferences with Representatives of Third-party Agencies
- Assistance at Fiscal Intermediary Audit Exit Conferences
- Filing of Appeals with Fiscal Intermediary or Provider Reimbursement
Review Board
- Submission of Cost Report Reopening Requests
- Liaison with Fiscal Intermediary
- Work on a Routine Basis with Audit Agencies such as the Medicare
Intermediary, Blue Cross and Blue Shield, and State Welfare Program
Representatives
Request for Extended Payment
Schedules
Assistance in Estimating Contractual
Adjustments on an Interim Basis
- The Contractual Adjustment Amount is the most difficult line item on the
Financial Statements to Establish
- Worksheets and Programs, Tailored to your particular Facility, for
Calculating Contractual Adjustments can be Developed
Operational and Break-even Analysis
- Review of Cost Limitations and Cost per Visit Analysis
- Evaluation of Agency Services for Profitability
- Profit (Loss) Analysis by Program, Payor, or Discipline
- Establish Billing Rates
Budget Preparation, Including:
- Financial Forecasting
- Financial Projections
- Cash Flow Projections
Physician Contract Reviews
Evaluation of Computer Systems
- Analysis of Computer Billing Software
- Assistance in Implementation of Computer System's to Meet Specific Needs
of the Facility
- Design and Implementation of Work Flow and Paperflow Systems
- Training in the use of Computer Systems Tailored to the Facility's
Operating Environment
Assistance in Reducing Unnecessary
Accounts Receivable Buildup Through:
- Prioritization of Existing Accounts
- Internal Control and Timely Follow-up related to Established Procedures
- Assessment of Company Needs as it Relates to Billing and Collection
Assistance in Setting up and
Expanding Other Health Care Programs
- Home Health
- Critical Access Hospitals
- Hospice
- Comprehensive Outpatient Rehab Facilities (CORF's)
- Partial Hospitalization Services
- Mental Health and Substance Abuse clinics
- Rural Health Clinics
Acquisitions, Mergers, and Consolidations
- Due Diligence
- Audits of financial statements
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ACCOUNTING
SERVICES
In addition to the above services, other accounting services, not
specifically related to health care entities, can be provided as follows:
Audits, Reviews, & Compilations of Financial Statements
Accounting and Bookkeeping Services
Financial Analysis and Business Planning
Managerial Advisory Services
Business Consulting
Data Processing
Corporation Federal and State Income Tax Preparation
Individual Federal and State Income Tax Preparation
Installation and Maintenance of In-house Computerized Accounting
Programs
Design and Implementation of Accounting Systems
Payroll Preparation
Payroll Tax Report Preparation
Sales Tax Preparation
Income Tax Planning
Estate Tax Planning
Assistance with Loan Applications, including SBA Loans
Assistance with Budget Preparation and Financial Forecasting and
Projections
Litigation Support Services
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