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

Fact Sheet | Payment Reimbursement and Managed Care

CY 2023 Home Health Prospective Payment System Final Rule Summary

HFMA presents a detailed summary of the CY 2023 final rule updating payment rates under the Home Health Prospective Payment System.

Fact Sheet | Payment Reimbursement and Managed Care

FY 2023 Inpatient Prospective Payment System/LTCH Final Rule Summary

HFMA presents a detailed summary of the final rule describing FY 2023 policies and rates for Medicare’s inpatient prospective payment system and the long-term care hospital prospective payment system published by CMS.

Fact Sheet | Payment Reimbursement and Managed Care

CY 2023 OPPS/ASC Final Rule Summary

HFMA presents a detailed summary of the CY 2023 final rule updating hospital OPPS payment policies that apply to services provided to Medicare beneficiaries.

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.