Flex Monitoring – CAH Financial Indicators Released
Julianne Kipple, Healthcare Shareholder
May 18, 2017

The Flex Monitoring team released the updated Critical Access Hospital (CAH) Financial Indicators Report in March 2017. The report includes a summary of the common financial indicators by state and for the nation. The report uses information from the Medicare Cost Report that Critical Access Hospitals filed during 2015. The report can be a useful tool for benchmarking your CAH against others in your particular state or against CAHs throughout the country. The report includes the following items:
- Profitability Indicators, including total margin and return on equity
- Liquidity Indicators, including days cash on hand and days in accounts receivable
- Capital Structure Indicators, including debt service coverage
- Revenue Indicators, including Medicare inpatient/outpatient mix and Medicare Acute inpatient cost per day
- Cost Indicators, including FTEs per occupied bed and Average Salary per FTE
- Utilization Indicators, including Average Daily Census for Swing Bed or Acute

- Achiever, Learner, Strategic, Context, Individualization
Julianne Kipple
Healthcare Shareholder
Julianne Kipple is a Healthcare Shareholder at Lutz with over 12 years of professional experience in the healthcare industry. Her expertise is in accounting and consulting services for healthcare facilities, including outsourced CFO services, Medicare and Medicaid reimbursement, and Medicaid Disproportionate Share Surveys (DSH).
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