An Analysis of Medicare Accountable Care Organization Expense Reports

AJMC December 2, 2021
Catherine Hersey, MPH, J. Michael McWilliams, MD, PhD, Betty Fout, PhD, Matthew J. Trombley, PhD, Lauren Scarpati, PhD

The authors of this study examined expense reports to understand how participants in Medicare’s Accountable Care Organization Investment Model spent to achieve program goals.

ABSTRACT

Objectives: To understand the investments that Medicare Shared Savings Program accountable care organizations (ACOs) in the ACO Investment Model (AIM) made to participate in the program and the costs that they incurred as a result of their efforts to lower spending and improve quality.

Study Design: We conducted a systematic review and categorization of all available and approved quarterly expenses reported by AIM ACOs.

Methods: We reviewed final approved quarterly expense reports submitted by ACOs detailing how they spent funds in the quarter. All distinct line-item descriptions were classified into a more informative and consistent...

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