Industry Clinical Trials: Budgeting and Expense Management



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School of Medicine Alan P. Venook, MD Professor of Clinical Medicine Suzanne Sutton Director of Research Administration Industry Clinical Trials: Budgeting and Expense Management

The UCSF Experience Industry trials represent 9.8% of awards at UCSF Clinical trials represent 17% of awards in DOM 129 active clinical trials in the department, of which 90% are industry 2

UCSF Infrastructure Campus and Medical Center: separate entities CAMPUS: Industry Contracts Committee on Human Research (UCSF s IRB) Controller s Office MEDICAL CENTER: Clinical services Patient billing Centralized Clinical Trial Organization (CTO) does not exist 3

Roles of the PI Finalize protocol Determine standard of care (SOC) vs. non-soc procedures/services Review / approve budget Feasibility (DOM requires 3% effort for PI) 4

Roles of the PI (cont d) Regulatory compliance: Amendments, modifications, renewals, extensions Supervise Clinical Research Coordinator (CRC) activities Study set-up, including ZZ account Proper assignment of ZZ account, V code, and QV modifier Ensure invoice submission and A/R is tracked by research services analyst (RSA) Campus and medical center ledger reconciliation 5

6

Compliance Policies CMS National Coverage Determination. Cannot bill Medicare or Medicaid for procedures or services of the research component of a trial just because CMS considers the components otherwise reimbursable when part of standard of care. NIH Clinicaltrials.gov. All new active Phase II to IV clinical trials registered to national database, both NIH and non-nih funded trials. Enforcement of Federal Anti-Kickback. Illegal for sponsors to provide financial incentives for billing CMS for study-related procedures that should be billed to the sponsor. 7

Contract vs. Grant GRANT Funds for the conduct of a project Delegated authority to spend up to the award amount. Award usually paid in full CONTRACT Reimbursement for deliverables, services, and/or milestones achieved. Payment contingent upon proof of services delineated in the agreement. Rarely get full amount of the budget depending upon accrual and reimbursement schedule 8

Example of Contract Reimbursement 9

Example of Contract Reimbursement 15K 10

Example of Contract Reimbursement # pts 11

Example of Contract Reimbursement 12

Pre-Clinical Trial Agreement Nothing ventured, nothing gained Demonstrates good faith on part of sponsor Provides reimbursement for the time to establish and negotiate the protocol and/or contract PI input Staff efforts Insurance should the study not go forward Sponsor reneges Contractual language problematic Disagreement over budget 13

Start-Up Costs: Sponsors expect to be asked Reimbursement to initiate start-up of trial that must otherwise be covered by discretionary funds or pro-fees IRB, pharmacy set-up, PI and staff personnel costs, supplies, etc. Documentation of costs should begin as soon as the Confidentiality Agreement is received. RAMIFICATIONS IF NONE NEGOTIATED: Absence of start-up costs results in a deficit balance for the life of the study. Deficit balances incur negative interest. 14

Internal vs. Sponsor Budget SPONSOR BUDGET May show which services they will pay for to derive the per patient reimbursement May or may not accurately reflect the SOC and study services defined by the PI and protocol. INTERNAL BUDGET Delineates all expenses (non-soc) and items to be invoiced Must be negotiated, particularly since the medical center expects to (and will be) paid Discrepancy requires re-negotiation or YOU CAN REFUSE TO DO THE STUDY. 15

Developing the Internal Budget 1. Review the protocol. 2. PI determines which / when procedures are SOC 3. PI dictates which and when are procedures non-soc 4. Medical Center research rate for each non-soc procedure identified 5. RSA details all expenses (salary, IRB fees, supplies, clinical costs, etc. ) 6. PI review Are milestones realistic given nature of disease? Is accrual over-estimated? 16

Standard of Care: The Balance Reasonable assessment of normal care for a patient receiving treatment Standard management Accepted imaging and laboratory parameters Possible research-specific procedures v. SOC Frequency of tests, visits EKG s, MUGA s, etc Research-specific costs Investigational agent Special or extra imaging Pharmacokinetics or other unique lab tests 17

Milestones / Accrual MILESTONES Benchmarks match the likely course of disease e.g. realistic life expectancy, clinical outcomes Minimize ability of sponsor to control milestones Payable upon study closure vs. completion of CRF Payable at accrual or treatment initiation ACCRUAL Reimbursement for screen failures Under rather than over-estimate patient numbers Costs distributed per patient: Overestimate accrual = costs not covered Underestimate accrual = possible margin 18

Directs vs. F&A: hidden costs DIRECTS F&A Dollars that go towards the personnel and supplies for conduct of the science Overhead cost (charge) to the University UCSF F&A negotiated rate for Industrysponsored trials is 26% and 33% for industrysponsored with subcontracts. THESE ARE VERY COMPETITIVE RATES!! Need to add F&A to budget negotiation 19

F&A Example Internal budget $267,000 for direct costs $69,420 additional in F&A ($267,000 X.26) Total budget is $336,420. Sponsor reimbursement = $3,150 per patient PI estimates accrual of 100. $315,000 1.26 = $250,000 in directs $65,000 in F&A PI actually gets $2,500 per patient. 20

Clinical Trial Risks Underbudgeting will result in deficit regardless of recruitment. Important to distinguish SOC from non-soc procedures at the time of protocol and budget development Facilitates correct billing Facilitates correct language for patient financial responsibility in consent forms and other regulatory documents Decreases exposure for audit 21

Post-Award Management Delineation of SOC vs. Non-SOC is used by CRC to correctly bill. Separate encounter forms at each visit, as appropriate. CRC must include V code and QV modifier for all SOC study procedures billed to Medicare. 22

Compassionate Use Protocols Agent provided free of charge All other components of care either SOC or unreimbursed Regulatory expectations similar to clinical trial in terms of reporting, etc.. Compassionate use = clinical trial if > 1 patient treated (without funding) 23

Flow of ZZ Account 24

Challenges at UCSF Electronic medical record system does not exist Centralized database of study subjects does not exist Decentralized invoicing Decentralized tracking of A/R Manual system of reconciliation Reimbursement lag on expenses Negative interest 25

Recent Progress and Achievements Implementation of imedris for IRB review, approval, and document management Newly appointed Assistant Vice Chancellor of Research (was the Director of Industry Contracts) Portion of Medical Center charge master interfaces with OnCore Clinical trials infrastructure is major component of the Campus recently completed Research Administration Systems Strategic Plan 26

Resources Suzanne Sutton, ssutton@medicine.ucsf.edu (415) 502-4896 Beth Davis, bdavis@medicine.ucsf.edu (415) 502-3176 Joseph Wilson, jwilson@medicine.ucsf.edu (415) 514-1120 Industry Contracts, Office of Sponsored Research Jim Kiriakis, jim.kiriakis@ucsf.edu (415) 353-4452 Irene Shin, JD, irene.shin@ucsf.edu (415) 514-8920 Sophia Chang, JD, sophia.chang@ucsf.edu (415) 514-6204 Kent Iwamiya, kent.iwamiya@ucsf.edu (415) 353-4445 Mora Mattingly, mora.mattingly@ucsf.edu (415) 353-4695 Brenda Hefti, PhD, JD, brenda.hefti@ucsf.edu (415) 514-8074 Susan Shih, PhD, susan.shih@ucsf.edu (415) 514-8985 27

Resources (continued) Committee on Human Research John Heldens, john.heldens@ucsf.edu (415) 476-9840 Richard M. Wagner, richard.wagner@ucsf.edu (415) 476-117 Lisa Denney, lisa.denney@ucsf.edu (415) 514-2152 Michael Thomas, michael.thomas@ucsf.edu (415) 476-9837 Medical Center Billing Tim Arnold, tim.arnold@ucsfmedctr.org (415) 353-3885 Derek Howes, derek.howes@ucsfmedtcr.org (415) 353-3716 Liza Shapiro, (415) 353-7617 (ZZ number) 28