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Special Features Accounting and Finance Section

NEW!  Principles and Practices Board Sample Hospital Charity Care Policy and Procedures

In order to assist hospitals to manage their resources responsibly and to provide the appropriate level of assistance to the greatest number of persons in need, the P&P Board has established the a sample charity care policy to be used for the provision of patient charity.  As you review this policy, remember that it is meant to be a sample, not a standard.  Keep in mind the communities you serve, any applicable state and local laws and regulations, and the individual mission of your organization.  
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Key Hospital Financial Statistics and Ratio Medians December 2008

A collection of key hospital financial ratios and their formulas are presented in this document.
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P&P Board Position Statements and Issue Analysis 

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FAQs: HFMA's Principles and Practices Board Statement 15

This document addresses questions HFMA's P&P Board has received regarding its guidance on how to report charity care services and bad debts.
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HFMA's Internet Guide to Healthcare Business Statistics

This document provides a useful guide for retrieving a variety of healthcare business statistics available online.
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Key Hospital Financial Statistics and Ratio Medians December 2007

A collection of key hospital financial ratios and their formulas are presented in this document.
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Financing the Future 

HFMA’s Financing the Future project brings together key stakeholders to share knowledge, develop research, and give healthcare organizations tools to seize the opportunities the financial future holds.
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