363 ACCOUNTING PRINCIPLES
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Reporting entity has control or economic interest but not both consolidation prohibited,
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exercise signi cant in uence over operating and nancial policies use equity method in accordance with APB No 18 The guidance in 11 of Health Care Organizations was based, in part, on FAS No 94 Prior to issuance of FAS No 144, Accounting for the Impairment or Disposal of Long-Lived Assets, FAS No 94 allowed an exception to consolidation for situations where control was temporary FAS No 144 eliminated the temporary control exception Although the health care speci c guidance was based largely on FAS No 94, it is specialized industry-speci c guidance At this time, the exceptions to consolidation where control is temporary in provided in 11 of the Guide have not been affected by the issuance of FAS No 144 The FASB has on its agenda a project that is addressing the concept of the reporting entity and issues related to consolidations The above industry-speci c guidance will be reconsidered when the FASB completes this project, which may affect the de nition of control and other related matters In 2002, the FASB released an exposure draft of a proposed Interpretation, Consolidation of Certain Special-Purpose Entities, which does not apply to not-for-pro t organizations (ii) Governmental Consolidation/Reporting Entity Requirements GASB Statement No 14, The Financial Reporting Entity, set forth standards for de ning and reporting on the governmental nancial reporting entity; it also establishes standards for reporting participation in joint ventures It is applicable to the separately issued nancial statements of governmental component units, which speci cally includes governmental health care providers; it should also be applied to such component units when they are included in a governmental reporting entity The Statement also requires certain disclosures about the entity s relationships with organizations other than component units, including related organizations, joint ventures, and jointly owned operations, among others According to GASB No 14, the governmental nancial reporting entity consists of (1) a primary government; (2) separate organizations for which the primary government is nancially accountable ; and (3) other organizations that, based on the judgment of the nancial statement preparer, have a relationship with the primary government of a nature and signi cance such that exclusion would cause the reporting entity s nancial statements to be misleading or incomplete (iii) Not-for-Pro t Foundations Associated with Governmental Entities Legally separate nonpro t organizations may be established to provide nancial assistance or other types of support to governmental HCOs When a not-for-pro t foundation supports a governmental entity, a key issue is determining whether the foundation should prepare its separate nancial statements in accordance with GASB or FASB standards If the governmental health care organization has the right to appoint or approve a controlling majority of the foundation s board, then the foundation meets the de nition of a governmental organization (see Subsection 361(c)) These foundations prepare their nancial statements in accordance with GASB standards and report as enterprise funds If the board appointment process is not controlled by the governmental health care organization (eg, if the foundation s board is self-perpetuating), then the foundation is not considered a governmental organization (unless it meets one of the other characteristics contained in the de nition, which is highly doubtful) These foundations follow the same guidance in preparing their nancial statements as other not-for-pro t foundations (FASB Nos 116, 117, 124, 136, and the Not-for-Pro t Organizations audit guide) The remainder of this discussion applies to those types of foundations If not-for-pro t foundations are considered component units of a governmental entity with which they are af liated, then they must be included in the governmental entity s nancial statements Some foundations fall into category (b) because their governing board is appointed by the primary government (as discussed above), or because they have a scal dependency on the primary government (as described in pars 16 through 18 of GASB No 14); however, most foundations fall into category (c)
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