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Most group practices have a retirement plan as part of their benefit package. However, groups have responsibilities well beyond funding to keep the plan qualified and in good standing with regulatory agencies. An additional complication is the federal government's frequent changes in the qualified pension laws. With these changes, compliance has become more complex and confusing.
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When and how you do DRG review is critical. This piece offers tips on hiring consultants who can help you provide this financially important service.
Over the 1984-1988 period, Massachusetts hospitals complained that operating revenues, regulated by state and federal governments, were inadequate and caused significant declines in profitability. Poor profitability provided a persuasive basis for hospitals' successful lobbying for additional revenues, as well as the rationale for laying off workers and reducing unprofitable programs serving community needs. However, an alternative approach to measuring hospital financial health in the state indicates that the industry was healthy enough to significantly expand capital assets and to accumulate hundreds of millions of dollars of discretionary cash. More effective measures of financial performance are needed to inform policymakers and analysts of the financial health of hospitals. Analysis of cash flow statements provides important insights for proper interpretation of income statements and balance sheets.
Questions of handling risk, cost reporting, and allocating resources must be answered before a home care agency can consider itself financially prepared. Careful planning will ensure a successful future.
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Although physicians have the greatest influence on the resource utilization of hospital patients, Canadian hospitals have not been too successful in bringing physicians into the resource planning and decision-making processes. This is because most hospitals have been unable to provide the information needed by physicians to participate in resource management in a meaningful way. With the introduction of a new system in the Canadian Province of Alberta that fundamentally changes the way hospitals are funded, it has become even more important to involve medical staffs in the utilization management process. This article describes the new funding system and highlights some of the ways in which Wetaskiwin Health Care Centre has leveraged information technology to support the utilization management process in this new environment.
SFAS No. 116 will significantly change the accounting procedure for contributions received by healthcare organizations. It requires that contributions be recognized as revenue, at fair value, in the period received. In addition, a major change in SFAS No. 116 is that an unconditional pledge must be recognized in the year it is received, even if the actual contribution will be received in installments over future accounting periods.
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The American Institute of Certified Public Accountants has exposed for public comment a revised version of its accounting and auditing guide--Audits of Providers of Health Care Services. The guide covers accounting, auditing, and financial reporting in healthcare organizations and is being revised primarily to address the changing healthcare environment and changes mandated by the Financial Accounting Standards Board. This article provides an overview of some of the more significant proposed changes. The comment period ends August 14, 1995.
The Financial Accounting Standards Board (FASB) is considering a change in rules concerning the circumstances when an organization must present consolidated financial reports with its related organizations. This change could affect healthcare providers that have related foundations or have profit-making affiliates such as a property management company, laundry company, or collection bureau.