About the P&P Board
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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Below is a history of all publications from HFMA's Principles and Practices (P&P) Board.
P&P Board statements are originally published in Healthcare Financial Management (HFM) magazine. The printed edition is the definitive version of the statement.
P&P Board Statements
Documents are available on-line for free to the public. For hard copies, contact the HFMA Member Service Center, (800) 252-4362, ext. 2. |
|
Statement Number |
Title |
HFM Publication Date |
|
Statement No. 20 |
Healthcare Mergers, Acquisitions, and Collaborations |
10/97 |
|
Statement No. 18 |
Public Disclosure of Financial and Operating Information by Healthcare Providers |
8/94 |
|
Statement No. 17 |
Assessments and Arrangements Similar to Taxes on Tax-Exempt Institutional Healthcare Providers |
5/94 |
|
Statement No. 16 |
Classifying, Valuing, and Analyzing Accounts Receivable Related to Patient Services |
5/93 |
|
Statement No. 15
|
Valuation and Financial Statement Presentation of Charity Service and Bad Debts by Institutional Healthcare Providers |
12/06 |
|
Statement No. 11 |
Accounting and Reporting by Institutional Healthcare Providers for Risk Contracts |
8/89 |
Issue Analyses
Available for $15 each from the HFMA Member Service Center,
(800) 252-4362, ext. 2. |
|
IA Number |
Title |
Monograph Publication Date |
|
Issue Analysis 05-01 |
The Relationship of Community Benefit to Hospital Tax-Exempt Status |
4/05 |
|
Issue Analysis 02-1 |
Recognition of Other-Than-Temporary Decline in Investments for Tax-Exempt Organizations |
11/02 |
|
Issue Analysis 98-1 |
Compliance with Laws and Regulations for Healthcare Organizations |
9/98 |
|
Issue Analysis 97-1 |
Assessing Managed Care Contracting Risk |
4/97 |
|
Issue Analysis 95-1 |
Acquisition of Physician Practices |
9/95 |
Withdrawn Statements
Statement No. 1: Uniform Accounting and Uniform Reporting in Hospitals (HFM-6/77)
Statement No. 2: Defining Charity Service as Contrasted to Bad Debts (HFM-7/78) (Note: Replaced by Statement No. 15)
Statement No. 3: Supplementary Reporting of Hospital Financial Requirements (HFM-12/80)
Statement No. 4: Reporting of Certain Transactions Arising in Connection with the Issuance of Debt (HFM-6/82)
Statement No. 5: Accounting and Reporting for Agency Relationships (12/83)
Statement No. 6: How to Measure Working Capital: Classification and Definition Issues (HFM-9/84)
Statement No. 7: The Presentation of Patient Service Revenue and Related Issues (HFM-4/86) (Note: Replaced by Statement No. 14)
Statement No. 8: The Use of Fund Accounting and the Need for Single Fund Reporting by Institutional Healthcare Providers (HFM-6/86)
Statement No. 9: Accounting and Reporting Issues Related to Continuing Care Retirement Communities (HFM-11/86)
Statement No. 10: Accounting and Reporting Issues Related to Corporate Reorganizations Involving Tax-Exempt Institutional Healthcare Providers (HFM-2/89) (Note: Replaced by Statement No. 19)
Statement No. 12: Accounting for Resource Transfers Among Affiliated Entities (HFM-10/90) (Note: Replaced by Statement No. 19)
Statement No. 13: Timing Differences Pertaining to Third-Party Payment (HFM-1/92)
Statement No. 14: The Presentation of Patient Service Revenue and Related Issues (HFM-10/92)
Statement No. 19: Transactions Among Affiliated Entities Comprising an Integrated Delivery System (6/96)