<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Soriaga & Associates LLC]]></title><description><![CDATA[We provide accounting and financial planning services to small businesses looking to expand and improve their financial state.]]></description><link>https://www.soriagacpa.com/blog</link><generator>RSS for Node</generator><lastBuildDate>Thu, 01 Oct 2026 23:27:42 GMT</lastBuildDate><atom:link href="https://www.soriagacpasllp.com/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[Medicaid Work Requirements Start January 1, 2027: The Medical Frailty Fight and What Home Care Agencies Need to Do Now]]></title><description><![CDATA[Forty-three states and DC must impose an 80-hour monthly work requirement by January 1, 2027. The medical frailty exemption is where home care lives, and your claims may be the proof.]]></description><link>https://www.soriagacpa.com/post/medicaid-work-requirements-home-care-2027</link><guid isPermaLink="false">6ab67bbb0f6358bffa0662b7</guid><category><![CDATA[Homecare Accounting]]></category><category><![CDATA[News]]></category><pubDate>Thu, 01 Oct 2026 14:15:02 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_bcc5e8d07f8f46719068d2f60daec81c~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Hospice Routine Home Care Payment: GAO Says Medicare Paid $573 per Visit at Low-Visit Hospices — and $7.6 Billion More Than a Per-Visit Model]]></title><description><![CDATA[Medicare effectively paid low-visit hospices $573 per routine home care visit versus $232 at high-visit hospices. What GAO-26-107585 found and how to measure your own visit intensity.]]></description><link>https://www.soriagacpa.com/post/hospice-routine-home-care-per-visit-payment-gao-2026</link><guid isPermaLink="false">6ab67c146518687b5138bad1</guid><category><![CDATA[Hospice Accounting]]></category><category><![CDATA[News]]></category><pubDate>Wed, 30 Sep 2026 13:45:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_9d37458119cc419bba475a928d42057f~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Home Health Fraud Red Flags: FinCEN's $17.5 Billion Report Shows What Your Bank Is Watching]]></title><description><![CDATA[Home health agencies were named in nearly 32% of the health care fraud reports banks filed with FinCEN, more than any other provider type. What banks flag, and how clean books avoid it.]]></description><link>https://www.soriagacpa.com/post/home-health-fraud-red-flags-fincen-2026</link><guid isPermaLink="false">6ab67c7e4366d8381f2ad009</guid><category><![CDATA[Home Health Accounting]]></category><category><![CDATA[News]]></category><pubDate>Tue, 29 Sep 2026 14:00:11 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_ade065ab824147cc8efc257622f73ef3~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Home Health OASIS Submission: Your QAO Report Is Out, the 90% Threshold Decides 2 Points, and the December 31, 2026 Cutoff Is Final]]></title><description><![CDATA[CMS posted Annual QAO performance reports on September 18, 2026. Below 90% means a 2-point cut to your Medicare update, and older OASIS assessments are rejected after December 31.]]></description><link>https://www.soriagacpa.com/post/home-health-oasis-submission-qao-deadline-2026</link><guid isPermaLink="false">6ab67ce10f6358bffa06655d</guid><category><![CDATA[Home Health Accounting]]></category><category><![CDATA[News]]></category><pubDate>Mon, 28 Sep 2026 14:15:02 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_bb622b56004e4c449a5d3d83cc6867cb~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[2027 Caregiver Wage Floors: What Is Confirmed, What Is Not, and What It Does to Home Care Margins]]></title><description><![CDATA[California, Colorado and Michigan have published January 1, 2027 minimum wages. New York, the state with the highest home care aide floor, has not. What that means for margins.]]></description><link>https://www.soriagacpa.com/post/caregiver-wage-floors-2027</link><guid isPermaLink="false">6aadaad1db90e1c6e4c956ec</guid><category><![CDATA[Homecare Accounting]]></category><category><![CDATA[News]]></category><pubDate>Fri, 25 Sep 2026 14:15:02 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_860789c72f8747a4af5e97d8bf196dbc~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[OASIS-E2 and PDGM Case-Mix Accuracy: Protecting Home Health Revenue in 2026]]></title><description><![CDATA[CMS recalibrated all 432 PDGM case-mix weights and LUPA thresholds for CY 2026, and OASIS-E2 took effect April 1. Where the dollars leak, and what CY 2027 adds.]]></description><link>https://www.soriagacpa.com/post/oasis-e2-pdgm-case-mix-accuracy-2026</link><guid isPermaLink="false">6aadab2073e456c0a3ae4e1f</guid><category><![CDATA[Home Health Accounting]]></category><category><![CDATA[News]]></category><pubDate>Thu, 24 Sep 2026 13:45:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_16f14798a59c4d14828869631b595752~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[The HOPE Tool and Hospice Quality Reporting: One Year In, One in Five Hospices Is Still Non-Compliant]]></title><description><![CDATA[CMS reports 20.37% of hospices failed quality reporting for FY 2026, each losing four points off the annual payment update. Where HOPE stands and what the FY 2027 final rule settled.]]></description><link>https://www.soriagacpa.com/post/hope-tool-hospice-quality-reporting-2026</link><guid isPermaLink="false">6aadab6746044d755f6d119a</guid><category><![CDATA[Hospice Accounting]]></category><category><![CDATA[News]]></category><pubDate>Wed, 23 Sep 2026 14:00:12 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_e1aaf6f3605b4f0ba65313a1703a16af~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Home Health Improper Payments: 7.7%, $1.2 Billion, and What an OIG Audit Actually Finds]]></title><description><![CDATA[The CERT improper payment rate for home health is 7.7%. When OIG audited one agency this summer, 37 of 100 sampled claims were in error. How extrapolation turns $8,332 into $43,074.]]></description><link>https://www.soriagacpa.com/post/home-health-improper-payments-oig-audits-2026</link><guid isPermaLink="false">6aadaba9db90e1c6e4c9585f</guid><category><![CDATA[Home Health Accounting]]></category><category><![CDATA[News]]></category><pubDate>Tue, 22 Sep 2026 14:30:35 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_f5c3b28ed3354d3882aee2187b85cc2b~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Home Health Value-Based Purchasing (HHVBP) in 2026: The 5% Nobody Is Managing]]></title><description><![CDATA[Every Medicare-certified home health agency carries a -5% to +5% adjustment on every claim, decided by performance delivered two years earlier. The measure weights and the report calendar.]]></description><link>https://www.soriagacpa.com/post/home-health-hhvbp-2026</link><guid isPermaLink="false">6aadabefdf3a8fe3ae4d5e16</guid><category><![CDATA[Home Health Accounting]]></category><category><![CDATA[Fractional CFO]]></category><category><![CDATA[News]]></category><pubDate>Mon, 21 Sep 2026 16:30:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_4f8c8808dccc4cf2aa77381195839d8e~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Hospice M&#38;A in 2026: 44 Projected Deals, Rising Multiples, and Diligence That Now Takes Longer]]></title><description><![CDATA[Midyear projections put 2026 hospice transaction volume at 44 deals — a post-COVID high. What buyers are underwriting now, and how the enrollment moratorium limits deal structure.]]></description><link>https://www.soriagacpa.com/post/hospice-ma-valuations-2026</link><guid isPermaLink="false">6aa85b7ac1c672fb67406202</guid><category><![CDATA[News]]></category><category><![CDATA[Hospice Accounting]]></category><pubDate>Fri, 18 Sep 2026 14:45:02 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_bb5cb09c26324bbb99b7bc9ad05925ff~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[The Home Health Enrollment Moratorium Expires November 13, 2026 — Unless CMS Extends It]]></title><description><![CDATA[The nationwide freeze on new Medicare home health and hospice enrollment hits six months on November 13, 2026. The dates, the CHOW trap, and what to do before then.]]></description><link>https://www.soriagacpa.com/post/home-health-enrollment-moratorium-2026</link><guid isPermaLink="false">6aa85c1babcfc8d624a3cb95</guid><category><![CDATA[News]]></category><category><![CDATA[Home Health Accounting]]></category><pubDate>Thu, 17 Sep 2026 15:30:05 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_b037192cc5fe4f5e9e34ff85efe3dc85~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[CRUSH: The AI Fraud Rule Now at OMB and the Hospice Billing Anomalies It Flags]]></title><description><![CDATA[CMS sent its proposed CRUSH rule to OMB on August 7, 2026. What the AI models flag in hospice claims, and how to prepare for a pre-payment review you won't be warned about.]]></description><link>https://www.soriagacpa.com/post/hospice-crush-ai-audits-2026</link><guid isPermaLink="false">6aa85cbac1c672fb674064a7</guid><category><![CDATA[News]]></category><pubDate>Wed, 16 Sep 2026 14:15:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_c5b9e2b319444798bdf81ede96ed83d5~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[The Medicaid 80/20 Rule in 2026: What Got Delayed, What Did Not, and the 2030 Deadline]]></title><description><![CDATA[CMS delayed two Access Rule provisions in 2026 but not the 80% pass-through. The real timeline to 2030, and what a shrinking Medicaid census does to your 20%.]]></description><link>https://www.soriagacpa.com/post/medicaid-80-20-rule-home-care-2026</link><guid isPermaLink="false">6aa85d66c908947a6684c686</guid><category><![CDATA[Homecare Accounting]]></category><category><![CDATA[News]]></category><pubDate>Tue, 15 Sep 2026 14:00:34 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_63a3f32058354f93a9a5c006c449fcbc~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Home Health Review Choice Demonstration: CMS Affirmed 97% of Pre-Claim Requests — and Overturned 51.6% of Appeals]]></title><description><![CDATA[CMS's FY 2024 RCD data: 97% of pre-claim requests affirmed, a 3.5% denial rate, and 51.6% of appeals overturned — but only 7% of denials were ever appealed.]]></description><link>https://www.soriagacpa.com/post/home-health-review-choice-demonstration-2026</link><guid isPermaLink="false">6aa85e2c657220a882762902</guid><category><![CDATA[News]]></category><category><![CDATA[Home Health Accounting]]></category><pubDate>Mon, 14 Sep 2026 21:45:02 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_8e9dda784dbc49c8a4bc6b5eb12d569f~mv2.webp/v1/fit/w_1000,h_630,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Related vs. Unrelated: Getting the Hospice Election-Statement Addendum Right]]></title><description><![CDATA[As of the FY 2027 final rule, the hospice election-statement addendum is mandatory for every patient who elects hospice — not just those who ask for it (CMS-1851-F). The addendum is the written list of conditions, items, services, and drugs the hospice has determined are unrelated to the terminal illness and therefore not covered under the hospice benefit. CMS made it mandatory because non-hospice spending kept climbing, and it now sits alongside the new SSVI integrity score as a top...]]></description><link>https://www.soriagacpa.com/post/hospice-election-statement-addendum</link><guid isPermaLink="false">6a973dc6dc7f71450b48b3e5</guid><pubDate>Fri, 11 Sep 2026 13:45:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_9c2883b80cd54cb2b5c04ad74d69afa1~mv2.webp/v1/fit/w_1000,h_720,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[How to Prepare for a Medicare Home Health Cost Report Audit]]></title><description><![CDATA[A single late or unsupported home health cost report can convert a full year of interim Medicare payments into a recoverable overpayment (42 CFR 413.20; CMS Provider Reimbursement Manual). With freestanding agencies posting a 21.2% FFS Medicare margin in 2024 and MedPAC pressing for rate cuts, CMS and its contractors are scrutinizing agency cost data more closely than ever. The good news: cost report audits are predictable, and agencies that treat documentation as a year-round discipline...]]></description><link>https://www.soriagacpa.com/post/medicare-home-health-cost-report-audit</link><guid isPermaLink="false">6a972a622b7d983ea8777ec8</guid><pubDate>Thu, 10 Sep 2026 15:15:02 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_5017b8b208714c59933d938814966a82~mv2.webp/v1/fit/w_1000,h_720,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[The Hospice SSVI Explained: What Your New Service and Spending Variation Index Score Means]]></title><description><![CDATA[Every Medicare hospice now has a public integrity score. In the FY 2027 final rule, CMS finalized the Service and Spending Variation Index (SSVI) — a nine-measure score, built from FY 2024 and FY 2025 claims, that flags hospices with concerning utilization and non-hospice spending (CMS-1851-F). It is CMS's most direct response yet to fraud, waste, and abuse in hospice, and it puts provider-level data in the open. If you run a hospice, understanding your SSVI score — and what drives it — is...]]></description><link>https://www.soriagacpa.com/post/hospice-ssvi-explained</link><guid isPermaLink="false">6a9730e106a5f63fb9850653</guid><pubDate>Wed, 09 Sep 2026 14:30:03 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_61e5fc60fb504612aad661b6ee16ab16~mv2.webp/v1/fit/w_1000,h_576,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Understanding the Hospice Aggregate Cap: How to Calculate and Manage It]]></title><description><![CDATA[About 28% of hospices exceeded the Medicare aggregate cap in 2023, each owing back roughly $410,000 on average (MedPAC, March 2026). The cap is the single largest financial risk in hospice — a hard ceiling on how much Medicare will pay a hospice per beneficiary per year, and any dollar above it must be repaid. For the FY 2027 cap year (October 1, 2026 - September 30, 2027) the cap is $36,174.75 per beneficiary (CMS-1851-F). Here is how the cap works, how it is calculated, and how to manage...]]></description><link>https://www.soriagacpa.com/post/hospice-aggregate-cap-explained</link><guid isPermaLink="false">6a972abe31b0ca86f93b9583</guid><pubDate>Tue, 08 Sep 2026 14:45:04 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_7bf2a64bd29d42f89b2df5d0eda957a1~mv2.webp/v1/fit/w_1000,h_720,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[Home Health Financial Benchmarks: Cost Per Visit, LUPA Rate, and Margin]]></title><description><![CDATA[The average freestanding home health agency earned a 21.2% FFS Medicare margin in 2024 while delivering just 8.4 in-person visits per 30-day period — down 18% from 2019 (MedPAC, March 2026). Those two numbers tell the whole story of home health economics right now: strong Medicare margins, achieved partly by delivering fewer visits. If you run an agency, benchmarking your own numbers against the national data is the fastest way to see whether you're leaving money on the table or carrying...]]></description><link>https://www.soriagacpa.com/post/home-health-financial-benchmarks</link><guid isPermaLink="false">6a97314c35615dd7fb59d543</guid><pubDate>Mon, 07 Sep 2026 14:00:31 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_963a62c507674be9868a0d5515acd636~mv2.webp/v1/fit/w_1000,h_720,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item><item><title><![CDATA[CY 2027 Home Health Payment Changes: What the CMS Proposed Rule (CMS-1844-P) Means for Your Agency]]></title><description><![CDATA[Home health agencies would see a net 2.4% Medicare payment increase — about $420 million — in calendar year 2027 under the proposed rule CMS issued on July 1, 2026 (CMS, CY 2027 HH PPS Proposed Rule, CMS-1844-P). After a 1.3% cut in 2026, that is the first proposed raise in the PDGM era — but the relief is partial: CMS proposes to keep the -3.0% temporary "clawback" adjustment in place while, for the first time, proposing no additional permanent behavioral cut. Layered on top are recalibrated...]]></description><link>https://www.soriagacpa.com/post/cy-2027-home-health-payment-changes</link><guid isPermaLink="false">6a970a950db425d3bc9c838f</guid><pubDate>Fri, 04 Sep 2026 15:00:18 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/a13c69_a2fb4f6e76f94c139c5516472a287aa4~mv2.webp/v1/fit/w_1000,h_720,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Christian Soriaga, CPA</dc:creator></item></channel></rss>