HFMA WEBINAR Get Ready for the Certified Healthcare Financial Professional (CHFP) Exam
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1 HFMA WEBINAR Get Ready for the Certified Healthcare Financial Professional (CHFP) Exam Date: January 17, 2014 Time: 2:00 4:00 p.m. Central (12:00 2:00 pm Pacific/1:00 3:00 pm Mountain/3:00 5:00 pm Eastern) Follow this link (or paste it into a browser) to connect: Please log in 10 minutes early and test your computer as this is a new platform: Enter platform where it says guest type in your full name first and last name only it is very important especially if you need CPE credit so that your attendance is accounted for You will Not be using your telephone, but will hear the audio via your computer speaker Online live seminars are broadcast over the web via Adobe Connect. You'll need a computer with a browser, Adobe Flash Player 10.1, and Internet connection. Test your connection to Adobe Connect: Login issues to check first: Are you connected to the Internet? Disable popup blocker software. Clear the browser's cache. Try connecting from another computer. Are you accessing the correct URL? Audio Issues: Close all Microsoft Applications, especially Outlook and Messenger. Having Outlook open absorbs almost 50% of the bandwidth which may cause intermittent audio interruptions. If you have questions regarding registration or connection please call HFMA Member Services at ( , ext 2). CPE Information: To receive CPE Credits for this webinar you must participate in online polling during the webinar and complete the online program evaluation within 2 working days. After 2 working days online programs will be inactive and you will not receive CPE Credit. The URL below will take you to our on-line evaluation form. You will need to enter your HFMA I.D. # (found in your confirmation ) You will also need to enter this Meeting Code: 14AT2 URL: You may also connect directly from the last slide of the live webinar Your comments are very important and enable us to bring you the highest quality Programs! To review your CPE information, please visit the HFMA web site at log into your profile, and retrieve all CPE information (by date) within your "CPE Center.
2 CHFP Certification Successfully Completing the Exam January 17, :00 4:00 p.m. Central (12:00 2:00 pm Pacific/1:00 3:00, pm Mountain/3:00 5:00 pm Eastern) Presenters Joseph Abel, CPCC, ACC, PhD - (Moderator) Director, Career Services HFMA Christoph Stauder, CPA, FHFMA Stauder Consulting LLC Diane Blaha, FHFMA Blaha Consulting LLC 2
3 Certification Exam Preparation Guiding Questions and Agenda CHFP Certification Exam How should I approach the exam? Financial Reporting Ratios are our friends! Any successful chapter practices tips? 3 What is Assessed? Revenue Cycle Budgeting & Forecasting Disbursements Financial Reporting Internal Controls Contract Management 4
4 The Certification Exam Revenue Cycle Budgeting & Forecasting Financial Reporting 5 The CHFP Certification Exam An applied finance exam Not a book test Not at CPA level Not a revenue cycle exam Provider management experience is the best preparation 6
5 Recipe for Success Understand and be able employ the basic tools of financial reporting: Know your way around the financial statements Be able to find, understand and apply financial data Know the basic ratios and be able to plug in the correct numerator and denominator 7 The Examination 8
6 Ratios and financial statement analysis: a deep dive into the CHFP curriculum Christoph Stauder, CPA, FHFMA January 17, 2014 Learning Objectives At the end of this session, you will be able to: Calculate 24 ratios Use ratio analysis to interpret a financial statement 10
7 Ratios in the HFMA Study Guide 11 Ratios in the HFMA Study Guide 12
8 What is a financial ratio? Ratio = a mathematical expression with a numerator and a denominator 3 types: Ratios those that summarize some aspect of financial operations for a period, usually a year Ratios that summarize some aspect of financial position at a given moment--usually the balance sheet date Ratios that relate some aspect of operations to some aspect of financial position 13 Ratios & Financial Statement Analysis Ratios conveniently summarize data in a form that s easily understood, interpreted and compared Profitability Short term liquidity Long term solvency Asset efficiency Comparisons and relationships Within the financial statements To external norms and benchmarks Trends Which ratios do I select? 14
9 7 Profitability Ratios Definitions of Financial Ratios Preferred Preferred Relation Ratio Definition Trend to Median PROFITABILITY RATIOS 1 Contractual Discount Percentage 2 Markup 3 Operating Margin 4 Non-operating Gains 5 Reported Income Index 6 Return on Total Assets 7 Return on Equity Deductions from Gross Patient Service Revenue Gross Patient Service Revenue Gross Patient Service Revenue + Other Operating Revenue Operating Expenses Total Operating Revenue Operating Expenses Total Operating Revenue Non-operating Gains Net Income Net Income Change in Net Assets Net Income Total Assets Net Income Net Assets Down Below (See discussion) Down Below 15 6 Liquidity Ratios Ratio LIQUIDITY RATIOS 8 Current 9 Quick 10 Acid Test 11 Days in Patient Accounts Receivable 12 Average Payment Period Definition of Financial Ratios (cont d) Definition Current Assets Current Liabilities Cash + Marketable Securities + Accounts Receivable Current Liabilities Cash + Marketable Securities Current Liabilities Net Patient Accounts Receivable Net Patient Service Revenue - Bad Debt expense 365 Current Liabilities Operating Expenses Depreciation 365 Preferred Trend Down Down Preferred Relation to Median Below Below 13 Days Cash On Hand Cash + Marketable Securities Operating Expenses Depreciation
10 7 Capital Structure Ratios Ratio CAPITAL STRUCTURE RATIOS Definition of Financial Ratios (cont d) Definition Preferred Trend Preferred Relation to Median 14 Equity Financing 15 Cash Flow to Total Debt 16 Long-Term Debt to Equity 17 Fixed Asset Financing 18 Times Interest Earned 19 Debt Service Coverage Net Assets Total Assets Net Income + Depreciation Current Liabilities + Long - term Debt Long - term Liabilities Net Assets Long Term Liabilities Net Fixed Assets Net Income + Interest Expense Interest Expense Cash Flow + Interest Expense Principal Payment + Interest Expense 20 Debt Capitalization Total Debt Down Below Net Assets + Debt Down Down Below Below 17 4 Activity Ratios Ratio ACTIVITY RATIOS 21 Total Asset Turnover 22 Fixed Asset Turnover 23 Current Asset Turnover 24 Inventory Turnover Definition of Financial Ratios (cont d) Definition Total Operating Revenue Total Assets Total Operating Revenue Net Fixed Assets Total Operating Revenue Current Assets Total Operating Revenue Inventory Preferred Trend Preferred Relation to Median 18
11 Accounting Conventions in Healthcare Net patient service revenue: revenue at transaction ( list) prices. Contractual allowances: the portion of charges not reimbursed by payers; subtracted from gross revenue to determine net patient service revenue. Deducted from gross accounts receivables (A/R). Charity care: care that is provided with no intent to collect ( inability to pay ). Excluded from revenue and accounts receivable but disclosed (at cost, not at charges) in the notes to the financial statements. Bad debt: ( unwillingness to pay ). A deduction from gross patient service revenue ( top-line deduction ); until 2012 an expense (below-the-line expense ). Also deducted from gross A/R. Net assets: the residual interest in the assets of an entity that remains after deducting its liabilities. 19 Accounting Conventions in Healthcare Unrestricted net assets: a not-for-proft organization s starting capital, plus accumulated earnings, plus unrestricted gifts. Unrestricted gifts: added to unrestricted net assets. Restricted gifts: added to restricted net assets. Can be temporarily restricted or permanently restricted ( donor intent ) When released from restrictions and used for purchase of PP&E: reclassified to unrestricted net assets. When used for operations: recognized as other operating revenue. Operating, non-operating and other operating revenue. Operating, non-operating and comprehensive income. 20
12 Putting ratios to work 21 Putting ratios to work 22
13 Putting ratios to work 23 Putting ratios to work 24
14 Putting ratios to work 25 Answers Contractual 1 discount #DIV/0! #DIV/0! 2 Markup #DIV/0! #DIV/0! 3 Operating margin 2,690,108 1,211, % 4.4% 30,114,741 27,558,300 Non operating 4 gains 3,105,956 (914,368) 54% 5,796, , % Reported income 5 index 5,796,064 23,714,644 17,918, Return on total 6 assets 5,796, , % 0.7% 46,113,448 39,586,590 7 Return on equity 5,796, , % 23,714,708 17,918,644 Liquidity ratios % Current ratio 9 Quick ratio 10 Acid test ratio 22,311,607 17,986, ,657,921 4,440,702 16,587,588 3,336,272-13,573,057 2,643, ,657,921 4,440,702 16,587,588-13,573, ,657,921 4,440, Net days in 11 patient accounts 3,336,272 2,643, ,114,741-27,558,
15 Answers Average payment 12 period 4,657,921 4,440, ,424, ,028 26,347, , Days cash on 13 hand 16,587, ,573, ,424, , ,347, , Many bond covenants include unrestricted long-term investments in the numerator as shown here. Some also include long-term investments restricted for capital (i.e., funds the board has designated for capital projects). However, the HFMA study guide omits all long-term investments from the numerator. Unfortunately there is no industry-standard formula for days cash on hand. Capital structure ratios Equity financing 14 ratio Cash flow to total 15 debt Long-term debt to 16 equity Fixed assets 17 financing 23,714,708 17,918, % 45.3% 46,113,448 39,586,590 5,796, , , , % 12.7% 4,657, ,903 4,440,702 1,665, , , ,106 1,133, % 9.3% 23,714,708 17,918, ,903 1,665, % 111.5% 1,356,618 1,493,703 Times interest 18 earned #DIV/0! #DIV/0! Debt service 19 coverage Debt 20 capitalization #DIV/0! #DIV/0! #DIV/0! #DIV/0! Note that the Debt to Capitalization ratio has debt in the numerator and denominator, whereas Ratio #16 (Long-term Debt to Equity) does 27 Answers Activity ratios Total asset 21 turnover Fixed asset 22 turnover Current asset 23 turnover 30,114,741 27,558, ,113,448 39,586,590 30,114,741 27,558, ,356,618 1,493,703 30,114, ,558,300 22,311,607 17,986, Inventory turnover #DIV/0! #DIV/0! 28
16 Other performance indicators Admissions (Discharges) Adjusted Admissions Case Mix Index (CMI) Length of Stay (LOS) Patient Days Adjusted Patient Days Case Mix Adjusted Cost per Patient Day Occupied Beds FTEs per Adjusted Occupied Beds 29 Certification Necessities: Hints on How To Study Diane Blaha, FHFMA Blaha Consulting LLC January 17, 2014
17 Learning Objectives At the end of this session, you will be able to: Structure activities to support your study style Build awareness within your chapter for certification support Know how to access Self Study course, material or other resources 31 The Certification Candidate I think I can do it. But how? 1. Online study guide 2. Chapter Assistance (course, webinars, coach) 3. Online examination (CHFP sample exam) 4. Other Resources (Other Chapters) 32
18 Whatever It Takes You need to create a study work plan. Create a work plan for yourself. It only works if it is right for you! We all learn differently. Four NH/VT Certification Committee members used different approaches successful results! 33 Different Ways and Tips To Share Several different methods of preparing for exam: 1. Study time daily / weekly 2. Test Your Knowledge exam questions 3. Outline modules & key information 4. Don t delay with exam 5. Flash Cards or Quizlet iphone / ipad (next page) 34
19 To download Quizlet LLC s Quizlet, you need to have itunes. Screens: CHFP Study Set Ratio Set CHFP Study Set Revenue Cycle CHFP Study Set Budgeting CHFP Study Set Internal Control CHFP Study Set Disbursements 35 Search for CHFP Cards Learn Scatter Flash Cards Definitions or Key Information Match all the terms with definitions A timed Game 36
20 CHFP Study Set Disbursements (using Quizlet application) 6 terms HFMA's CHFP Study Flash Cards/Flashcards for the Disbursement portion of the exam Payroll forms I-9 Employment Eligibility Verification: Citizen? W-4: Allowances SS8 Determination of Worker Status W-2 Wage and Tax Statement 1099 Misc Income Annualized Method for FTE Calculation The equivalent of one 2,080-hour employee. productive only for 239 days (or 1,912 hours) when weekends, holidays and unproductive time is removed. 2/10 N/30 Two 10 net 30 - if payment received within 10 days, 2% is deducted from bill, otherwise, the total is due in 30 days A Study Work Plan (be creative) 38
21 6. A Study Work Plan (continued) 4 39 #1 Locate the Online Study Guide Education Search for: Certification / CHFP / CRCR / CTS Review requirements Review cost of study guide/ipad version exists Sample CHFP Certification Examination 40
22 #2 Chapter Assistance Possible Resources: Chapter scholarship Chapter coaching course Multi-chapter web-based coaching Members to sign an agreement 41 #2 Chapter Assistance (continued) Reimburse specific $$$ or sharing cost Micro Case Study webinar Personal coach Study Groups Cram Sessions 42
23 #3 NH/VT Chapter Creates Awareness Each Newsletter 2 or 3 Articles Offer sponsorship program Offer other education Webinars Announcements and blast Social Media promotions Furnish coaching course material 43 NH / VT Chapter Website (certification tab) Name Certified Members Test Your Knowledge Sample Test questions Coaching webinar recordings Pre-recorded webinars on specific topics: Audited Financial Statements Financial Statement Analysis Calculation of Financial Ratios Medicare cost report Coaching Tips (Hints on how to study) 44
24 Preparing for the Exam Schedule time to complete the self-study and coaching sessions before webinars Allow time to complete activities within course Plan time to review course and self study material Use chapter assistance / other chapters 45 Hints on How to Study 46
25 Questions Diane L. Blaha, FHFMA Blaha Consulting LLC Questions/Comments? 48
26 To Complete the Program Evaluation The URL below will take you to HFMA on-line evaluation form. You will need to enter your member I.D. # (can be found in your confirmation when you registered) Enter this Meeting Code: 14AT2 URL: Your comments are very important and enables us to bring you the highest quality programs! 49
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