Operations Intelligence — CFO View
⚠ BENFORD ANOMALY · Digit 5 deviation +3.5% · Blue Shield claims
FY2026 · Q2 MTD ● LIVE
REVENUE AT RISK: 3 patients with unreviewed CRITICAL findings have upcoming discharges — estimated HRRP exposure: $47,000 · 2 unaddressed prior auth gaps — est. denial exposure: $112,400
Net Collection Rate target >95%
96.2%
+0.4% vs last month · Teal = optimized
Days in AR target <40
43.1
+3.1 days over benchmark
Denial Rate target <5%
7.3%
Benford anomaly flagged on Digit 5
Charge Lag
2.1d
target <3 days ✓
Cost to Collect
$24
target <$30 ✓
Prior Auth Rate
94.1%
target >98% ⚠
DNFB
1.7d
target <2 days rev ✓
A/R Aging 43.1 DAR
0–30 Days
$2.4M
1,847 claims
31–60 Days
$890K
612 claims
61–90 Days
$341K
228 claims
90+ Days
$187K
94 claims ⚠
Top Denial Reasons by $ at Risk 7.3% rate
CARC Code Description $ at Risk Volume
CO-50 Medical necessity not supported $82,400
CO-97 Included in another service (NCCI) $61,200
CO-11 Dx inconsistent with procedure $44,800
CO-4 Procedure/modifier mismatch $28,100
PR-96 Non-covered charge $12,600
Benford's Law — Claims Digit Distribution NON-CONFORMING
12345 6789
Observed Expected (Benford)
chi² = 18.4 · p = 0.0031 · MAD = 0.021 — DIGIT 5 ELEVATED (+3.5%) · BLUE SHIELD CLAIMS · Possible shadow-policy trigger. Escalate to payer relations.
HRRP Readmission Exposure $47K EST.
Heart Failure
1.38x
Pneumonia
1.12x
AMI
0.91x
COPD
0.87x
THA/TKA
0.82x
CABG
0.76x
Estimated Penalty Exposure
$47,000
Prior Authorization Queue 94.1% approval rate
Adalimumab (Humira) — P008
Blue Shield · DRG 569 · $5,200/mo
APPROVED
Pembrolizumab (Keytruda) — P003
Aetna · Oncology · $18,400/cycle
PENDING
Semaglutide (Ozempic) — P005
UnitedHealth · T2DM · $892/mo
DENIED — appeal ready
Eliquis 5mg — P010
Cigna · AF/DVT · $380/mo
APPROVED
Dupilumab (Dupixent) — P007
Medicare Advantage · $3,100/mo
PENDING — doc gap
Claim Splitting Tool — NCCI Unbundler NCCI Q2 2026
Enter CPT code pairs to check NCCI bundling and get modifier guidance.
CPT 99213 (E&M Level 3) + 93000 (ECG with interpretation)

CCMI 1 — Codes may be reported together with correct modifier.

Recommended: Append Modifier 25 to 99213 — significant, separately identifiable E&M same day as diagnostic procedure.

Do NOT use Modifier 59 on E&M services. Modifier 25 is required.
Revenue at Risk 3 CRITICAL FINDINGS
BED 402 · Dr. Okonkwo
Unreviewed: Elevated lactic acid 3.8 + sustained hypotension — possible sepsis MCC not documented. Discharge in 18h.
$5,400
BED 318 · Dr. Patel
Heart failure + AKI — MCC missing from problem list. DRG downgrade risk. HRRP flag: 3rd admission 90 days.
$8,200
BED 211 · Dr. Santiago
Post-surgical malnutrition not documented. CC absent. Discharge pending.
$3,100
Prior Auth Exposure
P003 · Pembrolizumab
Auth pending 6 days. Aetna. Infusion scheduled tomorrow.
$18,400
P007 · Dupilumab
Documentation gap — step therapy failure not on file. Medicare Advantage.
$3,100
Operating Metrics
Operating Margin
2.8%
target >2.5%
Days Cash
162
target >150
DNFB
1.7d
target <2 days rev
Self-Pay Denial
31.4%
highest payer segment