PROVIDERS OF HEALTH CARE SERVICES in .NET framework

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PROVIDERS OF HEALTH CARE SERVICES
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formed a Principles and Practices Board (P&P Board) The P&P Board is a panel of 12 individuals who are nationally prominent in the area of health care accounting and nancial reporting and who set forth advisory recommendations on emerging health care accounting and reporting issues in the form of Statements and Issues Analyses Although Statements by the P&P Board are advisory in nature, they are of signi cant value to the industry in that they can be issued relatively quickly to disseminate consensus opinions, along with views on the issues and relevant background information, on topics for which guidance is needed Once GAAP guidance is provided by a recognized standard-setting body, the statement usually is withdrawn P&PB Issue Analyses provide short-term assistance on emerging issues Regulators such as the IRS and the SEC have, in recent years, begun referencing certain of the Statements in correspondence and publications Information on statements issued by the P&P Board can be obtained from HFMA, Two Westbrook Corporate Center, Suite 700, Westchester, IL 60154 ( wwwhfmaorg) (e) AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS AUDIT GUIDE The American Institute of Certi ed Public Accountants (AICPA) is the primary source of guidance relating to industry-speci c accounting principles and reporting practices for health care organizations (HCOs) Throughout this chapter, the principles outlined herein are those contained in the AICPA audit and accounting guide, Health Care Organizations,3 issued in 1996 Generally, the Guide applies to all entities whose principal operations involve providing (or agreeing to provide, in the case of prepaid health care arrangements) health care services to individuals This includes (but is not limited to) hospitals, including specialty facilities such as psychiatric or rehabilitation hospitals; nursing homes; subacute care facilities; HMOs and other providers of prepaid health care services; continuing care retirement facilities (CCRCs); home health companies; ambulatory care companies such as clinics, medical group practices, individual practice associations, and individual practitioners; emergency care facilities; surgery centers; outpatient rehabilitation and cancer treatment centers; and integrated health care delivery systems (also called health networks) that include one or more of these types of organizations It also applies to organizations whose primary activities are the planning, organization, and oversight of entities providing health care services, such as parent or holding companies of health care providers There are some exceptions to this general rule, based on the health care organization s ownership characteristics
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The Audit Guide applies to all such entities described above that are investor-owned With regard to entities described above that operate in the not-for-pro t sector, the Guide
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adds another parameter to the de nition: In addition to the provision of health care services, the organization must also derive all or almost all of its revenues from provision of goods and services This is directed at certain health care organizations that provide health care services, but whose primary source of income is contribution income rather than revenues earned in exchange for providing (or agreeing to provide) health care services Those types of organizations (de ned in SFAS No 117, par 168 as voluntary health and welfare organizations ) thereafter would fall within the scope of the AICPA Audit and Accounting Guide Audits of Not-for-Pro t Organizations, rather than the Health Care Guide The Guide is speci cally applicable to governmental providers that elect to follow GAS No 20, par 7, and it was cleared by the GASB prior to issuance Therefore, it meets the GASB s criteria for classi cation as category (b) guidance under the governmental GAAP hierarchy However, governmental health care enterprises are instructed in GAS No 29 to disregard the provisions of the guide that are based on FAS No 116, 117, and 124 [see Subsection 362(b)]
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Previous editions were the Hospital Audit Guide(1972) and Audits of Providers of Health Care Services (1990)
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