Regulatory and Accounting Resources

Compilation of various resources pertaining to important regulations published by the Centers for Medicare and Medicaid Services (CMS), IRS, FASB, and other regulatory agencies that impact the healthcare industry.

Featured Resources

Comment Letter | Payment, Reimbursement, and Managed Care

HFMA Comments on Acute Hospital Medicare Cost Report Issues Created by COVID-19

HFMA presents its comment letter to CMS on acute hospital Medicare cost report issues created by COVID-19.

Fact Sheet | Payment, Reimbursement, and Managed Care

FY 2021 Skilled Nursing Facility PPS Final Rule Summary

HFMA presents a detailed summary of the FY 2021 Skilled Nursing Facility PPS final rule, published by CMS.

Fact Sheet | Payment, Reimbursement, and Managed Care

FY 2021 Hospice Wage Index and Payment Rate Update Final Rule Summary

HFMA presents a detailed summary of the FY 2021, hospice wage index and payment rate update final rule published by CMS.

All Regulatory and Accounting Resources

Fact Sheets

HFMA members can access all of our regulatory fact sheets, summaries, presentations, and tools published since 2011.

Principles & Practices Board Guidance

The P & P Board works with the AICPA, the Financial Accounting Standards Board, and the Government Accounting Standards Board to address the unique financial reporting needs of healthcare organizations.

Comment Letters to Regulatory Agencies

Access all of our comment letters issued since 2012.

Community Benefit & Transparency Tools

HFMA compiled these resources for hospitals and health systems to assist with complying with the requirement to list standard charges online and to explain the procedures around charity care.

On-Demand Education on Healthcare Finance Regulations

This list of resources includes documents and insights on the ACA, physician relationships, readmissions, charity care, bundled payment and other related payment reform topics.

Healthcare's First Cost Accounting Adoption Model

HFMA and Strata are introducing the L7 Cost Accounting Adoption Model to help healthcare providers access accurate cost data via the use of advacned cost accounting.