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Updated: Uniform Chart of Accounts for Industry

The National Association for Home Care & Hospice and the Home Care & Hospice Financial Managers Association released The Uniform Chart of Accounts. The purpose of creating a uniformity of financial reporting, Medicare cost reporting and financial analysis will allow for accurate data collection and analysis that can be used for improved business management and in advocacy efforts with the Center for Medicare and Medicaid Services (CMS) and Congress. The Uniform Chart of Accounts provides for all product lines that are considered to be included under their umbrella of Home Care.

The Uniform Chart of Accounts has been completed by a committee made up of members of the Home Health & Hospice Financial Managers Association (HHFMA). The intent of the members of HHFMA's Uniform Chart of Accounts Committee is that member agencies of both HHFMA and NAHC will review this Uniform Chart of Accounts and make every effort to revise their chart of accounts so as to fall within this recommended structure. This Committee has also included suggested formats for Statements of Revenue and Expense for Home Health Care (Skilled Intermittent services), Hospice, Private Duty, Pharmacy and Infusion Therapy as guides for assisting in the necessary ongoing financial analysis of each specific product line.

This project was originally undertaken by a Joint Committee formed by the Illinois Home Care Council and the Indiana Association for Home Care in 1992. The Joint Committee was co-chaired by Pat Laff and Dave Elwell. Its other members included John Gaynor, Tom Galluppi, Renee Hyde and Elaine Ricci. The joint committee consisted of significantly experienced provider financial executives as well as home health and hospice financial consultants. The project was completed in 1994, but funding for the project was discontinued and its final product was never published. That product formed the basis for the completed and finalized Uniform Chart of Accounts (see below).

Pat Laff, chair of the HHFMA Uniform Chart of Accounts Committee, acknowledged the work and dedication of its members, without whom this result could not have been achieved. The members include Ed Nicolas - VNS of Connecticut, Jeff Kolcum - Family Home Care, Katherine Jones - Guardian Home Care, Mark Tsiames - Simione Consultants, Vern Peterschmidt - Peterschmidt and Associates and Dave Stasiewicz - Addus Healthcare, Inc.

New Uniform Chart of Accounts for Industry
Home Health Financial Statement from Trial Balance Template 09-by payor
Home Health Financial Statement from Trial Balance Template-per visit
Home Infusion-Pharmacy Financial Statement format
Updated: Hospice Financial Statement from Trial Balance Template
Private Duty Financial Statement Template
HHA and Hospice Financial Statement from Trial Balance Template
Updated: HHFMA - Chart of Accounts with Account Explanations