FLORIDA CENTER FOR HEALTH INFORMATION AND TRANSPARENCY

Similar documents
Gender. Age DEMOGRAPHICS POINTS OF DISTINCTION COMISSION FOR ACCREDITATION OF REHABILITATION FACILITIES STATE OF FLORIDA BRAIN AND SPINAL CORD PROGRAM

Clinical Medical Policy Department Clinical Affairs Division DESCRIPTION

Discharge and Follow-Up Planning. Presented by the Clinical and Quality Team

Re: Transparency in Health Care Legislation Effective July 1, 2016

GENERAL ASSEMBLY OF NORTH CAROLINA SESSION SENATE DRS15110-MGx-29G (01/14) Short Title: HealthCare Cost Reduction & Transparency.

AHCA Patient Data Submission Guide

Brain Injury Fact Sheet

Stakeholder input is gathered in several ways. Patients are given the opportunity to provide feedback, the SWOT analysis is based on information from

Inpatient Rehabilitation Program Information

Quarterly Report on Agency Services to Floridians with Developmental Disabilities and Their Costs

Kindred, Centerre and RehabCare

Minnesota health care price transparency laws and rules

Inpatient Rehabilitation Program Information

Indiana Medicaid Update

Quarterly Report on Agency Services to Floridians with Developmental Disabilities and Their Costs

Mandatory Public Reporting of Hospital Acquired Infections

Monthly and Quarterly Activity Returns Statistics Consultation

Florida Medicaid Family Planning Waiver

Quarterly Report on Agency Services to Floridians with Developmental Disabilities and Their Costs

FLORIDA NURSING HOME ESTIMATED AVERAGE PRIVATE PAY RATE 2016

HOSPITAL UTILIZATION DATABASE

UI Health Hospital Dashboard September 7, 2017

1. November RN VACANCY RATE: Overall 2320 RN vacancy rate for areas reported is 12.5%

Ann Klein, Wound Care Specialist Brenda Mundy, Manager, Skin and Wound Program. Innovative Strategies lead to a Reduction in Pressure Ulcer Incidence

PSI-15 Lafayette General Health 2017 Nicholas E. Davies Enterprise Award of Excellence

Departments to Improve. February Chad Faiella RN, Terri Martin RN. 1 Process Excellence

The Minnesota Statewide Quality Reporting and Measurement System (SQRMS)

Neurodegenerative diseases Includes multiple sclerosis, Parkinson s disease, postpolio syndrome, rheumatoid arthritis, lupus

UNIVERSITY OF ILLINOIS HOSPITAL & HEALTH SCIENCES SYSTEM HOSPITAL DASHBOARD

PATIENT CARE SERVICES REPORT Submitted to the Joint Conference Committee, August 2016

Influence of Patient Flow on Quality Care

JANUARY 2018 (21 work days) FEBRUARY 2018 (19 work days)

(form found on Mercy Maricopa website/for Providers/Forms/Section 3.20 Credentialing & Privileging)

Kentucky Sepsis Summit. August 2016

Welcome and Introductions

Grant Reporting for Faculty Grant Expense Detail

Patients per Condition

National Clinical Audit & Patient Outcome Programme: An update

Health Care Systems - A National Perspective Erica Preston-Roedder, MSPH PhD

Enlisted Professional Military Education FY 18 Academic Calendar. Table of Contents COLLEGE OF DISTANCE EDUCATION AND TRAINING (CDET):

University of Illinois Hospital and Clinics Dashboard May 2018

Integrating Quality Into Your CDI Program: The Case for All-Payer Review

UNIVERSITY OF ILLINOIS HOSPITAL & HEALTH SCIENCES SYSTEM HOSPITAL DASHBOARD

Compliance Division Staff Report

INPATIENT/COMPREHENSIVE REHAB AUDIT DICTIONARY

Activity Based Cost Accounting and Payment Bundling

COPPER COUNTRY MENTAL HEALTH SERVICES ANNUAL QUALITY IMPROVEMENT REPORT FY Introduction

IMPROVING TRANSITIONS FROM ACUTE CARE TO REHAB: SPREADING CHANGE ACROSS GTA HOSPITAL SITES FOR PATIENTS POST-HIP FRACTURE

Quality Management Report 2017 Q2

Ch INPATIENT PSYCHIATRIC SERVICES 55 CHAPTER INPATIENT PSYCHIATRIC SERVICES GENERAL PROVISIONS SCOPE OF BENEFITS

Long Term Care Hospital Clinical Coverage Policy No: 2A-2 Services (LTCH) Amended Date: October 1, Table of Contents

Outpatient Hospital Facilities

Medicare Fee-For Service Provider Utilization & Payment Data Inpatient Public Use File: A Methodological Overview

Influence of Patient Flow on Quality Care

BOARD OF DIRECTORS PAPER COVER SHEET. Meeting Date: 1 st December 2010

2018 Press Ganey Award Criteria

79th OREGON LEGISLATIVE ASSEMBLY Regular Session. House Bill 4146 SUMMARY

HIMSS Nicholas E. Davies Award of Excellence Case Study Nebraska Medicine October 10, 2017

Florida Hospital Uniform Reporting System Version June STATE OF FLORIDA HOSPITAL UNIFORM REPORTING SYSTEM MANUAL June 2018

PATIENT CARE SERVICES REPORT Submitted to the Joint Conference Committee, February 2013 Terry Dentoni, RN, MSN, CNL, Interim Chief Nursing Officer

Executive Summary MEDICARE FEE-FOR-SERVICE (FFS) HOSPITAL READMISSIONS: QUARTER 4 (Q4) 2012 Q STATE OF CALIFORNIA

City of Ephrata Tourism Grant Funding 2017 APPLICATION

Abbreviated Client Stay means an Inpatient stay ending in client death or in which the client leaves against medical advice.

Louisiana Medicaid Hospital Precertification for Acute Care. On Line Webinar November 12 13, 2009

Hospitals and the Economy. Anne McLeod Vice President, Finance Policy California Hospital Association

Indiana Hospital Assessment Fee -- DRAFT

1. March RN VACANCY RATE: Overall 2320 RN vacancy rate for areas reported is 13.8%

From EHR Implementation to Attestation: Auditing and Monitoring Meaningful Use

HB 254 AN ACT. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

NHS Performance Statistics

EVALUATION OF THE POST-ACUTE CARE PATIENT

CAH PREPARATION ON-SITE VISIT

Baptist Health System Jacksonville, FL

REQUEST FOR PROPOSAL CITY OF PORT ARANSAS GAS DEPARTMENT FOR NATURAL GAS SUPPLY. RFP # Gas

PATIENT CARE SERVICES REPORT Submitted to the Joint Conference Committee, November 2017

Moving an Enabled Patient to an Engaged Patient Our Patient Portal Experience

Chapter 6 Section 3. Hospital Reimbursement - TRICARE DRG-Based Payment System (Basis Of Payment)

CAMDEN CLARK MEDICAL CENTER:

MEDICARE CCLF ANALYTICS: MEDICARE ANALYTICS DATA ENGINE (MADE)

NC-TOPPS NORTH CAROLINA - TREATMENT OUTCOMES AND PROGRAM PERFORMANCE SYSTEM SFY IMPLEMENTATION GUIDELINES

Florida Medicaid. Outpatient Hospital Services Coverage Policy. Agency for Health Care Administration. Draft Rule

Balanced Scorecard Highlights

Transitions in Care. Discharge Planning Pathway & Dashboard

Electronic Physician Documentation: Increased Satisfaction

OKLAHOMA HEALTH CARE AUTHORITY

Corporate Services Employment Report: January Employment by Staff Group. Jan 2018 (Jan 2017 figure: 1,462) Overall 1,

PERFORMANCE IMPROVEMENT REPORT

VANTAGE HEALTH PLAN FACILITY CREDENTIALING APPLICATION

American Health Lawyers Association Institute on Medicare and Medicaid Payment Issues. History of the Physician Fee Schedule

Banner Message for the 01/30/06 ER&S and the 02/03/06 R&S Reports

NHS performance statistics

STATE AGENCY ACTION REPORT ON APPLICATION FOR CERTIFICATE OF NEED

I. Cost Finding and Cost Reporting

Tips for Completing the UB04 (CMS-1450) Claim Form

Overview of a new study to assess the impact of hospice led interventions on acute use. Jonathan Ellis, Director of Policy & Advocacy

Patient Navigator Program

NHS performance statistics

DEPARTMENT OF HUMAN SERVICES AGING AND PEOPLE WITH DISABILITIES OREGON ADMINISTRATIVE RULES CHAPTER 411 DIVISION 069 LONG TERM CARE ASSESSMENT

Catherine Porto, MPA, RHIA, CHP Executive Director HIM. Madelyn Horn Noble 3M HIM Data Analyst

DEPARTMENT OF HEALTH HELEN HAYES HOSPITAL SELECTED FINANCIAL MANAGEMENT PRACTICES. Report 2006-S-49 OFFICE OF THE NEW YORK STATE COMPTROLLER

Transcription:

FLORIDA CENTER FOR HEALTH INFORMATION AND TRANSPARENCY DATA CATALOG Rick Scott, Governor Justin M. Senior, Secretary Visit AHCA online at: www.floridahealthfinder.gov Revised 2017

TABLE OF CONTENTS PAGE NUMBER INTRODUCTION... 1 SUMMARY OF DATA USE LIMITATIONS.. 2 PLACING AN ORDER... 3 HOSPITAL INPATIENT DISCHARGE DATA Data Release, Formats, Time Periods, Data Elements... 4 AMBULATORY (OUTPATIENT) PATIENT DATA Data Release, Formats, Time Periods, Data Elements... 5 EMERGENCY DEPARTMENT (ED) PATIENT DATA Data Release, Formats, Time Periods, Data Elements... 6 COMPREHENSIVE REHABILITATION HOSPITAL PATIENT DATA Data Release, Formats, Time Periods, Data Elements... 7 HOSPITAL FINANCIAL DATA Data Release, Formats, Time Periods and Data Elements... 8 Hospital Financial Data Worksheet Overview... 9 Hospital Financial Data Reports and Publications... 10-11

INTRODUCTION Each section of the catalog starts with a brief history of the data collection effort and general description of the data elements. The sections detail the levels of aggregation and formats available. Hospital Inpatient Data Ambulatory (Outpatient) Patient Data Emergency Department (ED) Patient Data Comprehensive Rehabilitation Hospital Patient Data Hospital Financial Data Data Collection Reporting Schedule Qtr Time Period Inpatient Due Date Ambulatory/ED Due Date Final Certification Date 1 st Jan 1 Mar 31 1-Jun 10-Jun 31-Aug 2 nd Apr 1 - Jun 30 1-Sep 10-Sep 30-Nov 3 rd Jul 1 Sep 30 1-Dec 10-Dec 4 th Oct 1 Dec 31 1-Mar (Following year) 10-Mar (Following year) 28-Feb (Following year) 31-May (Following year) Please visit FloridaHealthFinder.gov for additional reports, publications, data query tools, and more. Note: There are enhanced data query tools that represent 3 calendar years of data. It has multiple drill-down capabilities that display volume, charges, and length of stay. Important: Many data collection rules have changed effective January 2010. Please visit http://ahca.myflorida.com/schs/datacollection/datacollection.shtml for further information. If you have further questions or need additional information not contained in this catalog, please contact us at: Agency for Health Care Administration Florida Center for Health Information and Transparency Attention: Arlene Schwahn 2727 Mahan Drive Building 3, Mail Stop # 16 Tallahassee, FL 32308-5403 (850) 412-3772 Fax: (850) 488-1261 Arlene.Schwahn@ahca.myflorida.com 1

SUMMARY OF DATA USE LIMITATIONS All users of detailed public records must submit a signed Limited Data Set Use Agreement. Some limitations are summarized below. The complete agreement form may be found at the following link: http://www.floridahealthfinder.gov/researchers/orderdata/order-data.aspx Permissible Uses and Disclosures Requester shall not use or further disclose the limited data set specified except as permitted or as required by federal law. Requester shall establish appropriate administrative, technical, and physical safeguards to protect the confidentiality of and to prevent unauthorized use or access to the limited data set. Requester shall not release or allow the release of the limited data set to any persons or entities other than as permitted. Requester shall restrict disclosure of the limited data set to the minimum number of individuals who require the information in order to perform the functions. Requester shall instruct individuals to which the limited data set is disclosed of all obligations and shall require the individuals to maintain those obligations. Requester shall secure the limited data set when the data is not under the direct and immediate control of an authorized individual performing the functions. Requester shall not attempt to use the limited data set to track or link an individual s data, determine real or likely identities, gain information about an individual, or contact an individual. Requester shall make a good faith effort to identify any use or disclosure of the limited data set not provided for. Requester shall notify the Florida Center by certified mail, return receipt requested, or in person with proof of delivery within seventy-two (72) hours of discovery of any use or disclosure of the limited data set not provided for of which Requester is aware. If applicable, the requester shall return any record or records that become identified to the Florida Center by certified mail, return receipt requested, or in person with proof of delivery within seventy-two (72) hours of identification. All other copies of an identified record including a modified, hybrid or merged record shall be immediately destroyed. Penalties Requester acknowledges that failure to abide by the terms of the agreement may be subject to penalties for wrongful disclosure of protected health information under federal law. Requester shall inform persons with authorized access, to the limited data set, of the specified of the penalties for wrongful disclosure of protected health information. 2

PLACING AN ORDER ORDERING DATA Orders must be paid for in advance and be accompanied by a written request. Data may be purchased by check or money order made payable to the Agency for Health Care Administration (AHCA or Agency). AHCA does not accept credit cards or telephone orders at this time. Please send payment to the address below. STANDING ACCOUNTS To open a standing account with AHCA, send a check or money order for a minimum of $600. Many customers who frequently order data from the Florida Center for Health Information and Transparency find it convenient to open a standing account. PROCESSING TIME Orders are processed upon receipt of payment by Agency staff. Turnaround time for filling orders is generally less than 5 days, depending upon the size and nature of the request. STATUS OF ORDERS To verify receipt of a data request or to determine when the filled order was shipped, please call (850) 412-3772. Due to the large volume of data requests, staff cannot determine specifically when an order may be completed. SHIPPING/MAILING Filled data orders will normally be mailed via the U.S. Postal Service via Priority Mail. For "overnight" delivery, orders must include a completed mailing label and an overnight account number. REFUNDS To receive a refund, send your Social Security Number or Federal Employee Identification Number and a copy of the order form indicating the items for which the refund is requested. PLEASE MAIL REQUESTS AND PAYMENTS TO: Agency for Health Care Administration Florida Center for Health Information and Transparency Attention: Arlene Schwahn 2727 Mahan Drive, Bldg. 3, Mail Stop #16 Tallahassee, FL 32308-5403 (850) 412-3772 Fax: (850) 488-1261 3

HOSPITAL INPATIENT DISCHARGE DATA Hospital Inpatient Discharge Data has been collected since 1988. Beginning with 1997 data, short term acute care psychiatric hospitals are included in the Hospital Detailed Patient Database. Beginning with 2006 data, long term psychiatric hospitals are included in the Hospital Detailed Patient Database. Effective January 2010, freestanding comprehensive rehab facilities and comp rehab distinct part units are collected and included in this dataset. Data is submitted in accordance with Section 408.061, Florida Statutes and Chapter 59E-7, Florida Administrative Code. For the Hospital Inpatient Discharge Data Layout & File Description, please visit: http://www.floridahealthfinder.gov/researchers/orderdata/order-data.aspx For more information concerning the collection of Hospital Inpatient Discharge Data, please visit: http://ahca.myflorida.com/schs/datacollection/datacollection.shtml CERTIFICATION DATA FORMATS Hospitals certify their patient data an average of 130 days after the end of the quarter. Typically, 100% certification is achieved within 180 days following the quarter's end. Data is available on CD/DVD. Reports can be generated by hospital, county, Local Health Council, region or statewide. Special ad-hoc reports are also available (i.e. specific ICD 9 CM codes; reports for specific ages of patients, etc.). TIME PERIODS Detailed patient data are available beginning with the first quarter of 1988. DATA ELEMENTS AHCA releases approximately 72 detailed patient data elements. Some data elements are masked before release to protect patient confidentiality. However, the data are used in several calculations such as the length of stay. AHCA does not release the following data elements: - Patient s ID # (number assigned by hospital) - Patient's Social Security Number - Medical Record Number - Date of Birth (converted to age) - Admission Date (reported as calendar quarter) - Discharge Date (reported as calendar quarter) - Principal Procedure Date (reported as number of days to procedures) 4

AMBULATORY (OUTPATIENT) PATIENT DATA Ambulatory Patient Data is collected from freestanding ambulatory surgical centers, lithotripsy centers, cardiac catheterization laboratories, and short-term acute care hospitals. Data collection for radiation therapy centers ceased on December 31, 2002. Data is submitted in accordance with Section 408.061, Florida Statutes and Chapter 59B-9, Florida Administrative Code. For the Ambulatory Patient Data Layout and File Description, please visit: http://www.floridahealthfinder.gov/researchers/orderdata/order-data.aspx For more information concerning the collection of Ambulatory Patient data, please visit: http://ahca.myflorida.com/schs/datacollection/datacollection.shtml CERTIFICATION DATA FORMATS Hospitals certify their outpatient data an average of 130 days after the end of the quarter. Typically, 100% certification is achieved within 180 days following the quarter's end. Data is available on CD/DVD. TIME PERIODS Outpatient data are available beginning with the first quarter of 1997. DATA ELEMENTS AHCA releases approximately 54 outpatient data elements. Some data elements are masked before release to protect patient confidentiality. AHCA does not release the following data elements: - Patient s ID # (number assigned by facility) - Patient's Social Security Number - Medical Record Number - Date of Birth (converted to age) - Begin Visit Date - End Visit Date 5

EMERGENCY DEPARTMENT (ED) PATIENT DATA Emergency Department (ED) Data is a new addition starting with the first quarter of 2005. Data includes all emergency department visits in which emergency department registration occurs and the patient is not admitted for inpatient care at the reporting entity. A complete list of data elements collected as well as the reporting instructions for each facility can be found in Chapter 59B-9, Florida Administrative Code. Data is submitted in accordance with Section 408.061, Florida Statutes and Chapter 59B-9, Florida Administrative Code. For Emergency Department Patient Data Layout and File Description, please visit: http://www.floridahealthfinder.gov/researchers/orderdata/order-data.aspx For more information concerning the collection of Emergency Department (ED) Patient data, please visit: http://ahca.myflorida.com/schs/datacollection/datacollection.shtml CERTIFICATION Hospitals certify their emergency department data an average of 130 days after the end of the quarter. Typically, 100% certification is achieved within 180 days following the quarter's end. DATA FORMATS TIME PERIODS DATA ELEMENTS Data is available on CD/DVD. Emergency Department data are available beginning with the first quarter of 2005. AHCA releases approximately 54 ED data elements. Some data elements are masked before release to protect patient confidentiality. AHCA does not release the following data elements: - Patient s ID # (number assigned by facility) - Patient's Social Security Number - Medical Record Number - Date of Birth (converted to age) - Begin Visit Date - End Visit Date 6

COMPREHENSIVE REHABILITATION HOSPITAL PATIENT DATA Comprehensive Rehabilitation Discharge Data has been collected since first quarter of 1993 through 2009. The data is detail patient level but based on the HCFA10 primary condition codes. The primary condition codes are: 01 Stroke 02 Spinal Cord Injury 03 Congenital Deformity 04 Amputation 05 Major Multiple Trauma 06 Fracture of the Femur (Hip Fracture) 07 Brain Injury 08 Poly-Arthritis, Including Rheumatoid Arthritis 09 Neurological Disorders, Including Multiple Sclerosis, Motor Neuron Diseases, Polyneuropathy, Muscular Dystrophy and Parkinson s Disease 10 Burns 11 All Other Conditions Requiring Intensive Rehabilitation Services For more information concerning the collection of Comprehensive Rehabilitation Discharge Data, please visit: http://ahca.myflorida.com/schs/datacollection/datacollection.shtml DATA RELEASE DATA FORMATS TIME PERIODS DATA ELEMENTS Data is certified with submission. Data is available electronically and can be e-mailed. Special ad-hoc reports are also available (i.e. county; reports for specific ages of patients, etc.). Detailed patient data are available beginning with the first quarter of 1993 to fourth quarter of 2009. NOTE: Beginning with first quarter of 2010, the comprehensive rehabilitation discharge data will be reported in the Hospital Discharge Data. AHCA releases approximately 14 detailed patient data elements. Some data elements are masked before release to protect patient confidentiality. However, the data are used in several calculations such as the length of stay. AHCA does not release the following data elements: - Patient s ID # (number assigned by hospital) - Patient s Social Security Number - Date of Birth (converted to age) - Admission Date (reported as calendar quarter) - Discharge Date (reported as calendar quarter) 7

HOSPITAL FINANCIAL DATA Collection of financial data began in 1979 with Florida Hospitals submitting budgets for review. A uniform system of financial reporting was developed and a methodology was established which assigned hospitals with similar characteristics to groups to permit fair comparisons of data. In 1984, legislation authorized regulation, as well as review, of financial data. Florida hospitals are required to submit fiscal year-end financial reports to AHCA annually. These reports are referred to as actuals or prior year reports and are available from 2004. The Prior Year report is fully described in the Florida Hospital Uniform Reporting Systems Manual (FHURS). The FHURS manual is AHCA's guide to the hospital industry. It describes all financial data submissions required by the hospitals. Its use is recommended if you work with the Agency for Health Care Administration's financial data (AHCA). The FHURS Manual is available on our Web site at: http://ahca.myflorida.com/mchq/central_services/financial_ana_unit/fa_data/compas s.shtml DATA RELEASE DATA FORMATS TIME PERIODS DATA ELEMENTS The prior year reports are due to AHCA 120 days after the hospital's fiscal year end. Financial data on all hospitals are made available as quickly as possible. The Financial database/dump is available via E-mail (zipped). Prior Year reports are available from 2004. Earlier years are only available for all hospitals in database format. Note: Effective March 2010, some worksheets previously reported are no longer available. It is advisable to check with AHCA to establish a report's availability before ordering. A cursory listing of general categories found on the worksheets is provided for you on page 9. Single worksheets are available for purchase; you do not have to order a complete report to obtain single line item information on any given hospital. 8

HOSPITAL FINANCIAL DATA WORKSHEET OVERVIEW TOPIC DESCRIPTION WORKSHEETS REVENUES Patient Care Services C-3 EXPENSE/ EXPENDITURES AND DEPRECIATION Note: Not available FY 2010 Patient Care Services by Payer Class (includes Revenue Deductions) Other Operating and Nonoperating Statement of Patient Care Services Statement of Other Operating and Non-Operating Expense Explanation of Increase in Revenue and Expense C-3a C-4 C-5 C-6 X-6 Employee Benefits X-1 MEDICAL STAFF DATA Profiles by Clinical Specialty B-4 OTHER STATISTICS AND GENERAL DATA General Hospital Information A-1 Services Inventory and Units of Service Report A-2 Balance Sheet C-1 Income Statement C-2 Psychiatric Hospital Statistics Psy-1 Explanations and Comments X-4 Patient Days, Admission and Licensed Beds B-1 9

HOSPITAL FINANCIAL DATA REPORTS AND PUBLICATIONS PRIOR YEAR REPORT This report consists of a hospital's year-end financial data submitted to AHCA on standardized worksheets. Because hospitals submit the data 120 days after their fiscal year's end, availability of this data varies. The Florida Hospital Uniform Reporting System Manual (FHURS) has a complete description of data included in this report plus samples of each worksheet. HOSPITAL FINANCIAL DATA PUBLICATION This is an annual report that contains nearly 80 categories of financial information comparing each Florida hospital arranged in alphabetical order by county. The data is derived from the worksheets submitted by the hospitals. The Financial Data Publication also includes a statewide summary for the 80 categories as well as facts and figures presented in a "highlights" format. A current version is available on FloridaHealthfinder.gov. HOSPITAL FINANCIAL DATA PUBLICATION PRINTOUT A computer run of the data publication from AHCA's database is available after most of the hospitals have submitted their data for the year and before the Hospital Financial Data Publication is published. 10

HOSPITAL FINANCIAL DATA REPORTS AND PUBLICATIONS (CONTINUED) FLORIDA HOSPITAL UNIFORM REPORTING SYSTEMS MANUAL (FHURS) The FHURS Manual is a guide to the hospital industry that describes the exact data the hospitals must submit to AHCA. It includes definitions, descriptions, and some samples. The Manual is available at: http://ahca.myflorida.com/mchq/central_services/financial_ana_unit/fa_data/compas s.shtml NOTE: Previous editions of the FHURS Manual are not available. INDEPENDENT AUDITED FINANCIAL STATEMENT This is a hospital financial report prepared by an independent auditor. It may range in size from ten to fifty pages. This report is submitted to AHCA with the hospital's annual prior year report and is available in Portable Document Format (PDF) only. The following elements are included in the statement: Auditor's opinion Statement of revenues and expenses Hospital's balance sheet Statement of changes in fund balance Statement of cash flows Notes to financial statements 11