Accounting and Financial Reporting

Cost Accounting Talent and Resources: The Missing Link to Support Cost Transformation

Cost accounting teams with the time and expertise to accurately and efficiently produce, interpret, and socialize data throughout hospitals and health systems is an investment with huge potential returns.

Daniel Seargeant, DrPH December 1, 2017

Not-for-Profit Hospitals Demonstrate Value

The community benefits provided by not-for-profit hospitals outweigh the federal tax revenue that is not collected from these organizations. 

HFMA November 27, 2017

Mystery Markups: Medical Supply and Drug Pricing Policies Vary Across Hospitals

Hospital markup policies that set prices for medical supplies and pharmaceuticals can vary significantly across the country, leading to large variances in drug and supply charges.

Janessa Welch November 27, 2017

Ask the Experts: Cost Report for Cardiac Rehab Services

I am looking for assistance with the cost report treatment for our new intensive cardiac rehabilitation service. In most respects, this service operates like a department of the hospital.

HFMA November 21, 2017

Ask the Experts: Payment Posting Schedule

It is my understanding that payments and adjustments must be allocated evenly/individually based on the insurance payment itself. Can you share any documentation that states how payments are to be posted to charges on a compliance level?

HFMA November 14, 2017

Hospital’s Tax-Exempt Status Revoked for Lack of Community Health Needs Assessment

The IRS stated that a rural hospital had failed to conduct a proper community health needs assessment and make it widely available to the public. The hospital’s tax-exempt status under section 501(c)(3) was revoked retroactively.

J. Stuart Showalter October 16, 2017

United HealthCare ACO Contract Emphasizes Quality

The NexusACO health plan incentivizes patients to use top-performing physicians.

Lola Butcher October 16, 2017

Video: How to Ensure a Clean 340B Audit

Effective 340B compliance requires thinking beyond 340B as a pharmacy program.

HFMA October 13, 2017

Ask the Experts: Contractual Write-Offs

For internal reporting, can underpayments and contractual write-offs be included when reporting uncompensated care?

HFMA October 13, 2017

Healthcare Cost Containment: October 2017

Subscribers can access the October 2017 issue of Healthcare Cost Containment.

HFMA October 3, 2017
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