COMMUNITY HEALTH CENTER FINANCE
Billing and financial management are complex, yet essential pieces of operating a successful Health Center organization. The U.S. Health Resources and Services Administration (HRSA) regularly measures Health Center financial performance
across a variety of important factors including the total cost per patient and cost per visit. However, a Health Center’s fiscal well-being can also be evaluated and driven to support essential services, provide stability, promote
cost-effectiveness, and inspire growth. This online resource center was designed to to provide users with links to important web sites dealing with financial and business operational issues effecting Community Health Centers.
The Bureau of Primary Health Care provides Health Center specs on legislation and program expectations; updates for current issues such as Federal Tort Claims Insurance and the 340B drug program; and funding opportunities and the Health
Center initiative itself.
- Uniform Data System (UDS) - HRSA collects data from health centers supported by HRSA Bureau of Primary Health Care grants through the Uniform Data System (UDS). Data are collected
each February for the previous year. Aggregate national, regional and state reports are published in July of every year.
Government Auditing Standards (the "Yellow Book") contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other
non-government organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract,
or policy. These standards pertain to auditors' professional qualifications, the quality of audit effort, and the characteristics of professional and meaningful audit reports.
This website provides access to the requirements for a federal indirect cost rate application. This site includes the application and contact information for negotiation of a rate.
U.S. Office of Management & Budget (OMB)
OMB Circulars - Circulars applicable to community health centers in terms of administrative requirements, cost principles and audits.
U.S. Internal Revenue Service