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 | Pricing

Negotiated Charge Posting Requirement Final Rule Summary

On November 15, 2019, CMS finalized its expanded interpretations of section 2718 of the Public Health Service Act. The final rule requires all hospitals to make a list of gross charges, negotiated charges, a self-pay “walk-in rate” and a minimum and maximum negotiated charge for all services in the hospital charge description master publicly available in a machine-readable format.

Fact Sheet | Pricing

Health Plan Price Transparency Requirements Proposed Rule Summary

On November 15, 2019, CMS issued a proposed rule that, if finalized, would require health plans to make an online price transparency tool that provides cost sharing and other information available to their members.

Fact Sheet | Medicare Payment and Reimbursement

CY 2020 OPPS/ASC Final Rule Summary

CMS released the calendar year 2020 final rule for Medicare’s hospital outpatient prospective payment system and ambulatory surgical center payment system on November 1, 2019. Policies in the final rule will generally go into effect on January 1, 2020.

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.

Webinars on Regulations

View upcoming and archived webinars on regulations.

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.