Financials

In this section:

• Table descriptions
• Resources

Resources are available to help complete the UDS financial tables (Table 8A Financial Costs, Table 9D Accrued Patient Service Revenue, and Table 9E Other Accrued Revenues).

Table descriptions

The UDS financial tables provide information on expenses and receipts by service categories. These include expenses by cost categories; charges, collections, and adjustments by payer type; patient bad debt write-offs and allowances; pharmacy revenue; third-party incentives; and other non-patient service revenue (i.e., grants awarded).

Resources

Table Fact Sheets define key terms, highlight changes from the prior year, explain how UDS data are used, provide helpful hints for completing the UDS tables, and outline the importance of cross-table relationships and considerations.    

Table 8A Fact Sheet (PDF - 374 KB)

Table 9D Fact Sheet (PDF - 908 KB)

Table 9E Fact Sheet (PDF - 857 KB)

UDS Financial Tables Guidance (PDF - 319 KB) explains common reporting considerations for completing and relations between UDS Tables 8A Financial Costs, 9D Accrued Patient Service Revenue, and 9E Other Accrued Revenue.

Reporting Donations on the UDS (PDF - 272 KB) illustrates how to report various types of ‘donations’ a health center may receive throughout the reporting year on Tables 8A and 9E.

UDS Overhead Cost Allocation Methods (PDF - 261 KB) provides description of facility and non-clinical support service expenses and where to report them on Table 8A.

UDS Managed Care Reporting and Relationship (PDF - 310 KB) provides instructions on managed care reporting on Tables 4 and 9D.