No money, no mission. The finances of a community health center are among the most complex in the health care industry. This section provides sample documents, links to NACHC publications and many useful websites. Additional information may be found in the Financial and Operations Management Section.
Sample Policies:
• Accounting Policy, Procedures, and Operations Manual
• Health Center Internal Control Policies and Procedures
• Medicare/Medicaid Technical Assistance #90: A Brief Guide to the National Provider Identifier Number (NPI) for Health Centers
• NACHC Financial Issue Briefs
• Procurement
Centers for Medicare and Medicaid Services (CMS)
CMS provides insurance to over 74 million Americans through Medicare, Medicaid, and the State Children’s Health Insurance Program (SCHIP). CMS performs quality-focused activities, including regulation of lab testing (CLIA) and implementation of various provisions of the Health Insurance Portability and Accountability Act (HIPAA), and develops numerous publications and manuals on day-to-day operating instructions, policies, and procedures based on regulations, models, directives, and guidelines.
Health Insurance Portability and Accountability Act (HIPAA)
Medicaid Prospective Payment System
Medicare and Medicaid Electronic Health Records (EHR) Incentive Programs
The Medicare and Medicaid EHR Incentive Programs will provide incentive payments to eligible professionals, eligible hospitals and critical access hospitals (CAHs) as they adopt, implement, upgrade or demonstrate meaningful use of certified EHR technology.
National Provider Identifier (NPI)
The HIPAA law requires DHHS to adopt national standards for electronic health care transactions and identifiers to be used in those transactions, including billing for services under Medicare. You must apply for an NPI.
Office of Management and Budget (OMB)
Circulars providing guidance for federal administrative and financial requirements
OMB Circular A-122 Cost Principles for Non-Profit Organizations
OMB Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations
• March 2011 Compliance Supplement
• June 2010 Compliance Supplement
• March 2009 Compliance Supplement
• March 2008 Compliance Supplement
• Appendix A: Data Collection Form (Form SF-SAC)
