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Results for “Financial Audit”

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At least 505 records · Page 28Linked to original sources
PubMed1997

Grants and cooperative agreements to state and local governments, universities, hospitals, and other non-profit organizations--USDA. Interim final rule.

This interim final rule amendment is issued to implement the Single Audit Act Amendments of 1996 (Public Law 104-156, 110 Stat. 1396) and the June 24, 1997, revision of OMB Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations" and to replace the existing audit requirements that are superseded by Public Law 104-156 and the revised A-133.

Agriculture↗
PubMedDate not supplied

A comparative financial analysis of multi-institutional organizations by ownership type.

Concern about future directions in healthcare exists, with corporate consolidation seen as likely and necessary. To understand this transformation, the author examines the financial growth trends among the nation's leading corporate providers. Investor-owned (IO) and not-for-profit (NFP) firms are compared using audited data on four financial accounts (assets, debt, equity and income) and three financial ratios (liquidity, leverage, and profitability). The author analyzes financial trends from 1978 to 1982 and looks beyond the significant differences in the balance sheet and income statement accounts to a significant similarity in ratio trends between the NFP and the IO firms' financial conditions. The implications of these findings are discussed in terms of future forms of corporate providers.

Financial Audit↗
PubMed1997

Applying a marketing perspective to health research organizations.

An excellent way for health research organizations to raise funds is by applying a well-executed marketing plan. Such a plan should include four steps: performing an environmental/internal audit, performing a services marketing audit, performing a relationship marketing audit, and developing a set of marketing strategies and tactics.

Consumer Behavior↗
PubMed1996

Identifying best practices for audit committees.

Most healthcare organizations have an audit committee of the governing board, or a finance committee, that fulfills the audit oversight function. Financial managers play a key role in shaping the content, agency, and operation of the audit committee. The findings of a recent research study conducted by Arthur Anderson & Co., SC, into the best practices of audit committees have implications for healthcare organizations.

Financial Audit↗
PubMed1998

Improving the odds.

Health care providers are using information systems to gather and analyze data that will help make entering capitated managed care contracts less of a gamble.

Capitation Fee↗
PubMed1998

Are capitation dollars slipping through your fingers?

This study by a San Francisco consultant suggests that provider groups can recover 10% to 15% of their capitation dollars by conducting financial recoveries in areas such as member-capitation reconciliation, claims paid on ineligible members, and duplicate claims.

California↗
PubMed1991

Audit requirements for institutions of higher education and other nonprofit organizations--Department of Commerce. Interim final rule with request for comments.

The Department of Commerce is implementing Office of Management and Budget (OMB) guidance provided in Circular A-133, "Audits of Institutions of Higher Education and Other Nonprofit Organizations." As a result of this interim final rule, institutions of higher education and other nonprofit organizations that receive Federal assistance are required to periodically perform audits and submit the audit reports to the Federal government. This interim final rule establishes uniform audit requirements applicable to these organizations and defines the Department's responsibilities for implementing and monitoring these requirements.

Commerce↗
PubMed2004

Are your outlier charges likely to raise CMS scrutiny?

Federal regulators believe certain hospital charging practices are causing some hospitals to disproportionately benefit from use of cost outliers. Healthcare financial managers should determine if their hospital meets CMS criteria proposed for use in auditing outlier charges. Financial managers at hospitals that meet these criteria should assess their charge levels to ensure that they are consistent with market, ensure all documentation relating to increases is retained, and consult with an attorney about performing a shadow audit of outlier documentation.

Aged↗
PubMed1995

Internal auditors and healthcare access managers: are our responsibilities mutually exclusive?

Internal auditing should not be looked upon as a threat. It is a management tool that can assist patient access professionals by minimizing risk of loss, improving the reliability of data, enhancing productivity, and crossing "political" lines. Access professionals should feel comfortable in asking their internal auditors for assistance, particularly when they are concerned that there are barriers preventing optimal performance in their areas of responsibility. In general, in organizations with internal audit functions, admitting and registration personnel should expect to see more of them.

Admitting Department, Hospital↗
PubMed1979

Criteria for internal auditing.

An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence.

Accounting↗