The document provides an overview of the budget and finances of the US Food and Drug Administration (FDA). It discusses the FDA's history and origins from the 1906 Wiley Act, its mission to protect public health and safety, and its annual budget of $4.7 billion used to regulate food, drugs, cosmetics and medical devices. The FDA works to implement the strategic goals of the Department of Health and Human Services including strengthening food safety and global trade agreements regarding imports.
Essential Package of Health Services Country Snapshot: RwandaHFG Project
This country snapshot is one in a series of 24 snapshots as part of an activity looking at the Governance Dimensions of Essential Packages of Health Services in the Ending Preventable Child and Maternal Death priority countries. The snapshot explores several important dimensions of the EPHS in the country, such as how government policies contribute to the service coverage, population coverage, and financial coverage of the package. Each country snapshot includes annexes that contain further information about the EPHS.
The document summarizes key points from the Sixth Statement of Work (6SOW) regarding the roles and responsibilities of Peer Review Organizations (PROs) in ensuring quality of care compliance. Under the 6SOW, PROs will lead national quality improvement projects focused on conditions like heart disease and diabetes. They will also conduct local projects to improve care for disadvantaged groups and in alternative care settings like nursing homes. Additionally, PROs will partner with Medicare Advantage plans on quality initiatives and implement a Payment Error Prevention Program to reduce improper billing. Provider, physician, and plan participation in these various compliance activities is considered an indicator of quality care compliance.
Do Better Laws and Regulations Promote Universal Health Coverage? A Review of...HFG Project
The importance of policies, laws, and regulations (referred to collectively below as “policy instances”) as instruments to support progress towards Universal Health Coverage (UHC) in low- and middle-income countries cannot be understated. However, there has been insufficient focus in the literature on the role of these instruments, leading to a lack of evidence as to what constitutes a supportive legal environment that can consistently provide a strong basis for UHC reform processes. In this review, we explore how policies implemented in different country contexts have had an impact on their achievement of UHC goals.
In order to better differentiate the effect of various policy instances on the achievement of UHC goals, we developed a typology for policy instances and then ascribed the different aspects of governance to the instances identified in the literature, based on how they were designed and implemented. Finally, we considered the success of each policy instance identified, in terms of achieving intended UHC-related outcomes.
Governments may have political and process constraints on the number of policy instances they can design and implement in a period leading up to and during health sector reform. In terms of which health system component to focus such change on, we have more evidence for policy instances focused on health financing, given that designing effective financing mechanisms can shape the entire health
sector. Following this, policy instances that address human resources for health and supply chain management should be prioritized as they appear to have key strengthening effects on the provision of healthcare by increasing efficiency, equity, and quality.
This review of the evidence to date of governments’ policy-making experience highlights the importance of effective policy design and implementation with a clear orientation towards better governance, and in particular increased responsiveness and accountability.
A Scoping Review of the Uses and Institutionalization of Knowledge for Health...HFG Project
There is growing interest in the ways different forms of knowledge can be used to strengthen policymaking in low- and middle-income country (LMIC) health systems. Additionally, health policy and systems researchers are increasingly aware of the need to design effective institutions for supporting knowledge utilization in LMICs. In order to clarify the use and institutionalization of knowledge as well as effects on health systems, a scoping review was conducted using the Arksey and O’Malley framework.
The following research question guided our analysis: “What is known from the existing health literature about how actors use and incorporate knowledge into health system policymaking and what sorts of institutional arrangements facilitate this process in LMICs?”
While there is some evidence of how different uses and institutionalization of knowledge can strengthen health systems, the evidence on how these processes can ultimately improve health outcomes remains unclear. Further research on the ways in which knowledge can be effectively utilized and institutionalized is needed to advance collective understanding of the governance dimensions of health systems strengthening and enhance appropriate policy formulation.
Exploring New Sources of Revenue for Health: Filling the GapHFG Project
This document summarizes a report on exploring new domestic sources of revenue for health systems in low- and middle-income countries. It outlines different innovative financing options countries have used, such as taxes on goods like soft drinks, lottery funds, and mobile phone taxes. These options have had varying levels of success, with taxation approaches often generating significant funds but also tradeoffs around burden on the poor. The report provides a framework for analyzing options based on criteria like effectiveness, equity and macroeconomic impact. It concludes innovative financing must be considered in the context of broader health system reforms and the goal is improving population health, not just raising money.
Essential Package of Health Services Country Snapshot Series: 24 Priority Cou...HFG Project
The document summarizes findings from analyzing essential packages of health services (EPHS) in 24 priority countries. Key findings include:
- 23 of 24 countries defined an EPHS, though specificity of packages varied. Most included the majority of priority reproductive and maternal health interventions.
- Countries delivered EPHS through community health workers and public facilities. Some used EPHS to standardize private sector provision.
- Governments addressed equity through EPHS-related policies on populations and financial protection, though mechanisms varied.
- Priority setting for EPHS appeared limited, with most listing all services rather than prioritizing based on resources. EPHS purposes also varied between guiding service delivery,
Accountability, Health Governance, and Health Systems: Uncovering the LinkagesHFG Project
This document summarizes evidence from literature and key informant interviews on different types of accountability mechanisms and their links to health governance and systems. It finds that accountability interventions can impact health governance, but their effects depend greatly on how they are designed and implemented based on context. Specifically, it discusses evidence around vertical and horizontal democratic, performance, and financial accountability mechanisms. Across studies, context and how interventions interact with context are consistently found to influence outcomes. The evidence points to effectively integrating contextual considerations into accountability efforts through multiple coordinated approaches, understanding change as systemic, expecting to iterate based on learning, and leveraging local meanings of accountability.
Essential Package of Health Services Country Snapshot: RwandaHFG Project
This country snapshot is one in a series of 24 snapshots as part of an activity looking at the Governance Dimensions of Essential Packages of Health Services in the Ending Preventable Child and Maternal Death priority countries. The snapshot explores several important dimensions of the EPHS in the country, such as how government policies contribute to the service coverage, population coverage, and financial coverage of the package. Each country snapshot includes annexes that contain further information about the EPHS.
The document summarizes key points from the Sixth Statement of Work (6SOW) regarding the roles and responsibilities of Peer Review Organizations (PROs) in ensuring quality of care compliance. Under the 6SOW, PROs will lead national quality improvement projects focused on conditions like heart disease and diabetes. They will also conduct local projects to improve care for disadvantaged groups and in alternative care settings like nursing homes. Additionally, PROs will partner with Medicare Advantage plans on quality initiatives and implement a Payment Error Prevention Program to reduce improper billing. Provider, physician, and plan participation in these various compliance activities is considered an indicator of quality care compliance.
Do Better Laws and Regulations Promote Universal Health Coverage? A Review of...HFG Project
The importance of policies, laws, and regulations (referred to collectively below as “policy instances”) as instruments to support progress towards Universal Health Coverage (UHC) in low- and middle-income countries cannot be understated. However, there has been insufficient focus in the literature on the role of these instruments, leading to a lack of evidence as to what constitutes a supportive legal environment that can consistently provide a strong basis for UHC reform processes. In this review, we explore how policies implemented in different country contexts have had an impact on their achievement of UHC goals.
In order to better differentiate the effect of various policy instances on the achievement of UHC goals, we developed a typology for policy instances and then ascribed the different aspects of governance to the instances identified in the literature, based on how they were designed and implemented. Finally, we considered the success of each policy instance identified, in terms of achieving intended UHC-related outcomes.
Governments may have political and process constraints on the number of policy instances they can design and implement in a period leading up to and during health sector reform. In terms of which health system component to focus such change on, we have more evidence for policy instances focused on health financing, given that designing effective financing mechanisms can shape the entire health
sector. Following this, policy instances that address human resources for health and supply chain management should be prioritized as they appear to have key strengthening effects on the provision of healthcare by increasing efficiency, equity, and quality.
This review of the evidence to date of governments’ policy-making experience highlights the importance of effective policy design and implementation with a clear orientation towards better governance, and in particular increased responsiveness and accountability.
A Scoping Review of the Uses and Institutionalization of Knowledge for Health...HFG Project
There is growing interest in the ways different forms of knowledge can be used to strengthen policymaking in low- and middle-income country (LMIC) health systems. Additionally, health policy and systems researchers are increasingly aware of the need to design effective institutions for supporting knowledge utilization in LMICs. In order to clarify the use and institutionalization of knowledge as well as effects on health systems, a scoping review was conducted using the Arksey and O’Malley framework.
The following research question guided our analysis: “What is known from the existing health literature about how actors use and incorporate knowledge into health system policymaking and what sorts of institutional arrangements facilitate this process in LMICs?”
While there is some evidence of how different uses and institutionalization of knowledge can strengthen health systems, the evidence on how these processes can ultimately improve health outcomes remains unclear. Further research on the ways in which knowledge can be effectively utilized and institutionalized is needed to advance collective understanding of the governance dimensions of health systems strengthening and enhance appropriate policy formulation.
Exploring New Sources of Revenue for Health: Filling the GapHFG Project
This document summarizes a report on exploring new domestic sources of revenue for health systems in low- and middle-income countries. It outlines different innovative financing options countries have used, such as taxes on goods like soft drinks, lottery funds, and mobile phone taxes. These options have had varying levels of success, with taxation approaches often generating significant funds but also tradeoffs around burden on the poor. The report provides a framework for analyzing options based on criteria like effectiveness, equity and macroeconomic impact. It concludes innovative financing must be considered in the context of broader health system reforms and the goal is improving population health, not just raising money.
Essential Package of Health Services Country Snapshot Series: 24 Priority Cou...HFG Project
The document summarizes findings from analyzing essential packages of health services (EPHS) in 24 priority countries. Key findings include:
- 23 of 24 countries defined an EPHS, though specificity of packages varied. Most included the majority of priority reproductive and maternal health interventions.
- Countries delivered EPHS through community health workers and public facilities. Some used EPHS to standardize private sector provision.
- Governments addressed equity through EPHS-related policies on populations and financial protection, though mechanisms varied.
- Priority setting for EPHS appeared limited, with most listing all services rather than prioritizing based on resources. EPHS purposes also varied between guiding service delivery,
Accountability, Health Governance, and Health Systems: Uncovering the LinkagesHFG Project
This document summarizes evidence from literature and key informant interviews on different types of accountability mechanisms and their links to health governance and systems. It finds that accountability interventions can impact health governance, but their effects depend greatly on how they are designed and implemented based on context. Specifically, it discusses evidence around vertical and horizontal democratic, performance, and financial accountability mechanisms. Across studies, context and how interventions interact with context are consistently found to influence outcomes. The evidence points to effectively integrating contextual considerations into accountability efforts through multiple coordinated approaches, understanding change as systemic, expecting to iterate based on learning, and leveraging local meanings of accountability.
UnitedHealth Group reported record third quarter results in 2006, with net earnings of $0.79 per share, up 30% from the previous year. Revenues increased 55% to $18 billion due to acquisitions and organic growth. Operating margin was 10.3% as growth was matched with cost management. The company expects full-year EPS growth of at least 25% and projects 2007 EPS growth of 15% over projected 2006 EPS of $2.95 to $2.97.
Guyana 2016 Health Accounts - Statistical ReportHFG Project
The document provides an overview of Guyana's 2016 Health Accounts methodology. It summarizes key aspects of the System of Health Accounts 2011 framework used, including boundaries, classifications, and definitions. Data was collected from government, households, NGOs, employers, insurers, and donors to track financial flows for health for 2016. The results help understand Guyana's health financing and answer questions on spending patterns.
The document analyzes how different state-based health insurance marketplaces divide responsibilities for qualified health plan review and certification between the marketplace and other state agencies. It finds that most state-based marketplaces perform some review functions, often partnering with the state department of insurance which conducts most reviews. Supported and partnership marketplaces typically assign all review responsibilities to the department of insurance.
UnitedHealth Group reported record second quarter results in 2005, with net earnings of $0.61 per share, up 30% from the previous year. Revenues increased 28% to $11.1 billion due to strong growth across multiple business segments. Customer growth was strong, with over 2 million new individuals served year-to-date. The company expects full year 2005 earnings per share growth of approximately 25% and earnings of at least $0.63 per share in the third quarter.
UnitedHealth Group reported third quarter 2008 results, with revenues of $20.2 billion, up 8% year-over-year. Net earnings were $0.75 per share. The medical care ratio increased 220 basis points to 81.7% due to premium rates rising more slowly than medical costs. Adjusted cash flows from operations were $2.4 billion, up from $2.1 billion in the prior year.
United Health GroupForm 8-K Related to Earnings Releasefinance3
UnitedHealth Group reported strong third quarter 2007 results, with net earnings per share of $0.95, up 19% year-over-year. Operating margins expanded 110 basis points to 11.5% due to margin gains in the Health Care Services segment. Medical costs ratios improved across all business segments. UnitedHealth Group expects full year 2007 earnings of $3.49-$3.50 per share and 2008 earnings of $3.95-$4.00 per share.
Third-party administrators (TPAs), employers and employees are increasingly concerned about the growing cost of specialty drugs. Relief, WellDyneRx believes, will come to those employers and TPAs that (1) encourage specific public policy changes and (2) partner with pharmacy benefit managers (PBMs) that own best-of-breed specialty pharmacies.
Integrating HIV/AIDS in Vietnam’s Social Health Insurance Scheme: Experience ...HFG Project
The document describes lessons learned from integrating HIV/AIDS services into Vietnam's social health insurance scheme from 2014-2017. It discusses challenges such as HIV services originally being provided through donor funding and separate from the insurance scheme. The Health Finance and Governance project worked with Vietnamese government agencies to address barriers through technical assistance. This included integrating HIV treatment facilities into the public system funded by insurance, expanding insurance coverage, and shifting to local drug procurement. The project aligned with government policies and created evidence to advocate for sustainable HIV financing as donors transitioned support. Major lessons were the importance of working within complex adaptive systems and existing policy frameworks.
Guyana 2016 Health Accounts - Dissemination BriefHFG Project
The 2016 Guyana Health Accounts study found that:
1) Total health expenditure in Guyana was $28.6 billion (Guyanese dollars), with the government contributing 81% of funding.
2) The majority (71%) of health funds were spent on public health facilities like hospitals and clinics.
3) Most funds (64%) were spent on curative care services, while non-communicable diseases received the largest share (34%) of funds.
4) Government funding represents the largest source of financing for HIV/AIDS programs and services in Guyana, providing 62% of funds.
Capital Investment in Health Systems: What is the latest thinking?HFG Project
Capital investment in health typically refers to large expenditures in construction of hospitals and other facilities, investment in diagnostic and treatment technologies, and information technology platforms. These investments are characterized by their longevity and they are critical to efforts to improve healthcare quality and efficiency. Contrary to developed countries where there is well documented experience on capital investment in the health sector, including use of public private partnerships for the investment; there is little evidence on capital investment in health from low and middle income countries.
This work was undertaken to add to the HFG’s knowledge and learning strategy by clarifying what good practice guidance exists in capital benchmark in LMICs health sectors, as well as the HFG project’s experience in the area. This brief will be of value to all those interested in the planning and financing the capital investment in the health sector. This includes politicians, planners, managers, health professionals, architects, designers, and researchers in both the public and private sectors.
Better Health? Composite Evidence from Four Literature ReviewsHFG Project
The Marshaling the Evidence secretariat agreed that a cross-cutting synthesis paper was necessary to frame the work in the wider context of governance in health systems, drawing distinctions and consensus across all four TWG papers. Members of the secretariat, some of whom also were members of the TWGs, conducted the analysis across each TWG report and wrote the synthesis report. The report compiles results from the TWGs into a searchable database, contained in Annex 1. The report also lays the foundation for future action—from dissemination to further research agendas and policy plans.
This document provides guidance on developing and using key performance indicators (KPIs) in the health sector. It discusses how KPIs can help health sector decision-makers track progress toward strategic goals, set performance standards and targets, measure improvements over time, and demonstrate results to stakeholders like the Ministry of Finance. The document emphasizes that KPIs should be linked to a sector's strategic framework and developed through strategic planning processes. It introduces the concept of a logic model to illustrate the logical linkages between problems, policies/measures, and goals. Developing the right KPIs involves aligning them with a sector's overarching strategic goals and objectives.
This is assignment 1 that assignment 2 have to relate to. PLEASE..docxabhi353063
This is assignment 1 that assignment 2 have to relate to. PLEASE.
Financial Statement Analysis
Student name
University
Professor
October 25, 2016
Financial Statement Analysis
Based on your review of the financial statements, suggest a key insight about the financial health of the company. Speculate on the likely reaction to the financial statements from various stakeholder groups (employee, investors, shareholders). Provide support for your rationale.
Health Management Associates, Inc. (NYSE: HMA) is the operator and owner-general acute care centers in the non-urban communities situated in the US, particularly in the Southwest. The organization was founded in 1977. The hospitals provide services such as oncology, emergency room care, general surgery, internal medicine, radiology, pediatric services, coronary care, and diagnostic care (
www.healthcaremanagement.com
).The company is also providing outpatient services like x-ray, respiratory therapy, one-day surgery, laboratory services, physical therapy as well as cardiology therapy. The mission of the Health Management is to provide America’s best local healthcare. They provide processes, capital finance, expertise, and people that can ensure that the local hospitals can accomplish their mission of delivering compassionate and high-quality healthcare that would substantially improve the lives of patients, the communities they serve, and the physicians providing the care
www.healthcaremanagement.com
)
With regard to the review of the current financial statement, HMA is in a dangerous financial state as a result of the present increasing debts and legal woes. The Office of the Inspector General, Justice Department, and the Department of Health and Human Services served the organization with summons regarding a software program that was used by ED doctors and the records from the emergency department. Some reports suggested that there was pressure from the company’s hospitals management to admit patients from emergency rooms so as to maximize profits. Paul Meyer, former compliance director, claimed that HMA’s fraudulent activities could attract government investigation (Britt, 2012).
The common stock of Health Management Associates was owned by almost 850 shareholders, as per the records of December 31, 2012, with hundreds of institutional investors included. HMA had expanded to include 70 hospitals situated in 15 states, with roughly 10,562 present licensed beds. In 2012, HMA realized about $5.9 billion in net revenue (Britt, 2012).
HMA gets payments for the services it renders from the federal government through the Medicare program, the states in which it functions under each Medicaid program, and commercial insurance, among others; and patients, encompassing deductibles and co-payments. Basically, deductibles and co-payments are part of the bill of patients for the medical services provided, which many government and private payers expect the patient to cater for. ...
Universal Health Coverage: Frequently Asked QuestionsHFG Project
This brief answers several “frequently asked questions” (FAQ) on universal health coverage (UHC):
What is Universal Health Coverage (UHC)?
How does UHC align with USAID’s priorities?
How does UHC relate to broader goals for development, including the Sustainable Development Goals?
How is UHC measured?
What progress has been made towards UHC?
How does USAID support countries’ UHC efforts?
The FAQ accompanies Universal Health Coverage: An Annotated Bibliography, which presents resources that provide an overview of UHC and also delve into specific topics within UHC, such as measurement, health financing, and benefit plans. The bibliography also includes links to relevant websites that can provide additional resources.
Strategic Health Purchasing Progress: A Framework for Policymakers and Practi...HFG Project
This document presents a framework for assessing the progression of strategic health purchasing (SHP) functions in countries. The framework identifies core SHP functions and organizes them into stages that represent increasing maturity and integration. Case studies of Canada, Germany, and Tanzania are used to illustrate how the framework can visualize a country's SHP progression over time. The framework is intended to help policymakers and practitioners understand their country's SHP strengths and weaknesses to guide reforms.
Understanding the Dynamics of Successful Health System Strengthening Interven...HFG Project
This study will conduct case studies and a cross-case analysis of six successful health system strengthening interventions supported by USAID. The objectives are to understand how the interventions were implemented, identify factors that facilitated or constrained success, determine common factors across cases, and provide recommendations for future interventions. The study will involve selecting cases, conducting case studies using documents and interviews, analyzing common themes across cases, and developing policy recommendations. A technical advisory group will provide input to ensure the study addresses USAID priorities and evidence needs.
The document discusses developing advocacy campaigns to address frontotemporal degeneration (FTD). It summarizes two existing campaigns - the Food for Thought Campaign, which raises awareness and funds across 37 U.S. states and 10+ countries, and a campaign at One World Trade Center focusing on social media. The document proposes a new advocacy campaign utilizing celebrities and evidence to increase understanding of FTD symptoms, diagnosis, treatment and prevention through education and collaboration between patients, families and medical professionals.
The USAID Health Finance and Governance project, led by Abt Associates, works with developing countries to improve health systems. It helps countries increase domestic health funding, better manage those resources, and make wise purchasing decisions. The project provides technical assistance to over 40 countries in areas like improving health financing, governance, management systems, and measuring universal health coverage. In Mali, the project worked with the Ministry of Health from 2015-2018 to address challenges and strengthen the health system through activities like assessing the system, building stakeholder consensus on priorities, improving use of health financing data, and increasing public-private sector engagement.
Improving Our Capacity to Develop Capacity in Health_Dr. Leonardo Cubillos Tu...CORE Group
This presentation discusses capacity development in health systems strengthening. It begins by outlining some of the challenges faced in capacity development, such as lack of consensus on definitions and measuring results. It defines capacity as the availability of resources to pursue development goals sustainably, and capacity development as a locally driven process of learning to enhance local ownership. Three key areas for institutional capacity development are identified: the sociopolitical environment, policy instruments, and organizational arrangements. The presentation emphasizes learning, joint learning, and joint action as the basis for capacity development. It provides examples of capacity development programs and concludes by highlighting the importance of citizen participation, influence and accountability in the post-2015 development agenda.
By Brent Pendergast Cristine WilliamsKelin Deronvil .docxjasoninnes20
By
Brent Pendergast
Cristine Williams
Kelin Deronvil
AbstractThe group conducted a SWOT Analysis on Broward Health Medical Center (BHMC) in Fort Lauderdale, FL. The mission of BHMC is to provide quality health care to the people we serve and support the needs of all physician and employees. Research reveals that the culture and environment are major factors in engaging employees (Brunges & Foley-Brinza, 2014). The SWOT Analysis of BHMC identifies key aspects of BHMC‘s strategic plan and offers suggestions and recommendations for improving outcomes and providing quality-driven health care services.
*
Location
This is a SWOT analysis of a Broward Health Medical Center, a hospital facility in Broward county in Florida.
This facility is located at 1600 South Andrews Ave. in downtown Ft. Lauderdale
Broward Health Mission/Vision
The BHMC mission is to provide quality health care to the people we serve and support the needs of all physician and employees (BHMC: Broward Health, 2019).
The BHMC vision is to provide world class health care to all we serve (BHMC: Broward Health, 2019).
SWOT Purpose
The SWOT analysis is an environmental assessment that helps determine the strategic plan (Huber, 2018).
Huber (2018) defines a SWOT analysis as an assessment of the environment, which helps to determine a strategic plan. A SWOT analysis of an organization involves internal and external elements which all have an impact on the success of that organization. SWOT is an acronym for strengths, weaknesses, opportunities, and threats. Of the acronym, strengths and weaknesses are considered internal elements, whereas opportunities and threats are considered to be external elements.
*
Strength
An advancement in robotic minimally invasive surgery resulting in fewer complications less pain, less noticeable scars, and quicker recoveries.
Fully operational system wide tele-tracking center helps with stream lining the flow of patients and enhances overall experiences of patients and family members.
Recently hired a Clinical Coordinator to oversee Chief Nursing Operations amongst all four Broward Health facilities in order to improve uniformity and cohesiveness.
Advanced clinical education program- Unit-based educators provide hands-on clinical training and support.
During this analysis, strengths were considered from both an internal perspective, the standpoint of Broward Hospital Medical center customers and employees. The analysis of BHMC strengths was also analyzed in relation to the facility’s competitors. For instance, if all competitors provide high quality care, then high quality care practice is an expectation rather than a, “strength”.
As a result of this analysis the BHMC strengths were identified as
*
Weakness
Unsteady HCAPHS scores – inconsistent patient satisfaction regarding communication, staff responsiveness, and discharge information.
Increase occurrences of CLABSIs, CLAUTIs, and other hospital acquired infections. (See ...
UnitedHealth Group reported record third quarter results in 2006, with net earnings of $0.79 per share, up 30% from the previous year. Revenues increased 55% to $18 billion due to acquisitions and organic growth. Operating margin was 10.3% as growth was matched with cost management. The company expects full-year EPS growth of at least 25% and projects 2007 EPS growth of 15% over projected 2006 EPS of $2.95 to $2.97.
Guyana 2016 Health Accounts - Statistical ReportHFG Project
The document provides an overview of Guyana's 2016 Health Accounts methodology. It summarizes key aspects of the System of Health Accounts 2011 framework used, including boundaries, classifications, and definitions. Data was collected from government, households, NGOs, employers, insurers, and donors to track financial flows for health for 2016. The results help understand Guyana's health financing and answer questions on spending patterns.
The document analyzes how different state-based health insurance marketplaces divide responsibilities for qualified health plan review and certification between the marketplace and other state agencies. It finds that most state-based marketplaces perform some review functions, often partnering with the state department of insurance which conducts most reviews. Supported and partnership marketplaces typically assign all review responsibilities to the department of insurance.
UnitedHealth Group reported record second quarter results in 2005, with net earnings of $0.61 per share, up 30% from the previous year. Revenues increased 28% to $11.1 billion due to strong growth across multiple business segments. Customer growth was strong, with over 2 million new individuals served year-to-date. The company expects full year 2005 earnings per share growth of approximately 25% and earnings of at least $0.63 per share in the third quarter.
UnitedHealth Group reported third quarter 2008 results, with revenues of $20.2 billion, up 8% year-over-year. Net earnings were $0.75 per share. The medical care ratio increased 220 basis points to 81.7% due to premium rates rising more slowly than medical costs. Adjusted cash flows from operations were $2.4 billion, up from $2.1 billion in the prior year.
United Health GroupForm 8-K Related to Earnings Releasefinance3
UnitedHealth Group reported strong third quarter 2007 results, with net earnings per share of $0.95, up 19% year-over-year. Operating margins expanded 110 basis points to 11.5% due to margin gains in the Health Care Services segment. Medical costs ratios improved across all business segments. UnitedHealth Group expects full year 2007 earnings of $3.49-$3.50 per share and 2008 earnings of $3.95-$4.00 per share.
Third-party administrators (TPAs), employers and employees are increasingly concerned about the growing cost of specialty drugs. Relief, WellDyneRx believes, will come to those employers and TPAs that (1) encourage specific public policy changes and (2) partner with pharmacy benefit managers (PBMs) that own best-of-breed specialty pharmacies.
Integrating HIV/AIDS in Vietnam’s Social Health Insurance Scheme: Experience ...HFG Project
The document describes lessons learned from integrating HIV/AIDS services into Vietnam's social health insurance scheme from 2014-2017. It discusses challenges such as HIV services originally being provided through donor funding and separate from the insurance scheme. The Health Finance and Governance project worked with Vietnamese government agencies to address barriers through technical assistance. This included integrating HIV treatment facilities into the public system funded by insurance, expanding insurance coverage, and shifting to local drug procurement. The project aligned with government policies and created evidence to advocate for sustainable HIV financing as donors transitioned support. Major lessons were the importance of working within complex adaptive systems and existing policy frameworks.
Guyana 2016 Health Accounts - Dissemination BriefHFG Project
The 2016 Guyana Health Accounts study found that:
1) Total health expenditure in Guyana was $28.6 billion (Guyanese dollars), with the government contributing 81% of funding.
2) The majority (71%) of health funds were spent on public health facilities like hospitals and clinics.
3) Most funds (64%) were spent on curative care services, while non-communicable diseases received the largest share (34%) of funds.
4) Government funding represents the largest source of financing for HIV/AIDS programs and services in Guyana, providing 62% of funds.
Capital Investment in Health Systems: What is the latest thinking?HFG Project
Capital investment in health typically refers to large expenditures in construction of hospitals and other facilities, investment in diagnostic and treatment technologies, and information technology platforms. These investments are characterized by their longevity and they are critical to efforts to improve healthcare quality and efficiency. Contrary to developed countries where there is well documented experience on capital investment in the health sector, including use of public private partnerships for the investment; there is little evidence on capital investment in health from low and middle income countries.
This work was undertaken to add to the HFG’s knowledge and learning strategy by clarifying what good practice guidance exists in capital benchmark in LMICs health sectors, as well as the HFG project’s experience in the area. This brief will be of value to all those interested in the planning and financing the capital investment in the health sector. This includes politicians, planners, managers, health professionals, architects, designers, and researchers in both the public and private sectors.
Better Health? Composite Evidence from Four Literature ReviewsHFG Project
The Marshaling the Evidence secretariat agreed that a cross-cutting synthesis paper was necessary to frame the work in the wider context of governance in health systems, drawing distinctions and consensus across all four TWG papers. Members of the secretariat, some of whom also were members of the TWGs, conducted the analysis across each TWG report and wrote the synthesis report. The report compiles results from the TWGs into a searchable database, contained in Annex 1. The report also lays the foundation for future action—from dissemination to further research agendas and policy plans.
This document provides guidance on developing and using key performance indicators (KPIs) in the health sector. It discusses how KPIs can help health sector decision-makers track progress toward strategic goals, set performance standards and targets, measure improvements over time, and demonstrate results to stakeholders like the Ministry of Finance. The document emphasizes that KPIs should be linked to a sector's strategic framework and developed through strategic planning processes. It introduces the concept of a logic model to illustrate the logical linkages between problems, policies/measures, and goals. Developing the right KPIs involves aligning them with a sector's overarching strategic goals and objectives.
This is assignment 1 that assignment 2 have to relate to. PLEASE..docxabhi353063
This is assignment 1 that assignment 2 have to relate to. PLEASE.
Financial Statement Analysis
Student name
University
Professor
October 25, 2016
Financial Statement Analysis
Based on your review of the financial statements, suggest a key insight about the financial health of the company. Speculate on the likely reaction to the financial statements from various stakeholder groups (employee, investors, shareholders). Provide support for your rationale.
Health Management Associates, Inc. (NYSE: HMA) is the operator and owner-general acute care centers in the non-urban communities situated in the US, particularly in the Southwest. The organization was founded in 1977. The hospitals provide services such as oncology, emergency room care, general surgery, internal medicine, radiology, pediatric services, coronary care, and diagnostic care (
www.healthcaremanagement.com
).The company is also providing outpatient services like x-ray, respiratory therapy, one-day surgery, laboratory services, physical therapy as well as cardiology therapy. The mission of the Health Management is to provide America’s best local healthcare. They provide processes, capital finance, expertise, and people that can ensure that the local hospitals can accomplish their mission of delivering compassionate and high-quality healthcare that would substantially improve the lives of patients, the communities they serve, and the physicians providing the care
www.healthcaremanagement.com
)
With regard to the review of the current financial statement, HMA is in a dangerous financial state as a result of the present increasing debts and legal woes. The Office of the Inspector General, Justice Department, and the Department of Health and Human Services served the organization with summons regarding a software program that was used by ED doctors and the records from the emergency department. Some reports suggested that there was pressure from the company’s hospitals management to admit patients from emergency rooms so as to maximize profits. Paul Meyer, former compliance director, claimed that HMA’s fraudulent activities could attract government investigation (Britt, 2012).
The common stock of Health Management Associates was owned by almost 850 shareholders, as per the records of December 31, 2012, with hundreds of institutional investors included. HMA had expanded to include 70 hospitals situated in 15 states, with roughly 10,562 present licensed beds. In 2012, HMA realized about $5.9 billion in net revenue (Britt, 2012).
HMA gets payments for the services it renders from the federal government through the Medicare program, the states in which it functions under each Medicaid program, and commercial insurance, among others; and patients, encompassing deductibles and co-payments. Basically, deductibles and co-payments are part of the bill of patients for the medical services provided, which many government and private payers expect the patient to cater for. ...
Universal Health Coverage: Frequently Asked QuestionsHFG Project
This brief answers several “frequently asked questions” (FAQ) on universal health coverage (UHC):
What is Universal Health Coverage (UHC)?
How does UHC align with USAID’s priorities?
How does UHC relate to broader goals for development, including the Sustainable Development Goals?
How is UHC measured?
What progress has been made towards UHC?
How does USAID support countries’ UHC efforts?
The FAQ accompanies Universal Health Coverage: An Annotated Bibliography, which presents resources that provide an overview of UHC and also delve into specific topics within UHC, such as measurement, health financing, and benefit plans. The bibliography also includes links to relevant websites that can provide additional resources.
Strategic Health Purchasing Progress: A Framework for Policymakers and Practi...HFG Project
This document presents a framework for assessing the progression of strategic health purchasing (SHP) functions in countries. The framework identifies core SHP functions and organizes them into stages that represent increasing maturity and integration. Case studies of Canada, Germany, and Tanzania are used to illustrate how the framework can visualize a country's SHP progression over time. The framework is intended to help policymakers and practitioners understand their country's SHP strengths and weaknesses to guide reforms.
Understanding the Dynamics of Successful Health System Strengthening Interven...HFG Project
This study will conduct case studies and a cross-case analysis of six successful health system strengthening interventions supported by USAID. The objectives are to understand how the interventions were implemented, identify factors that facilitated or constrained success, determine common factors across cases, and provide recommendations for future interventions. The study will involve selecting cases, conducting case studies using documents and interviews, analyzing common themes across cases, and developing policy recommendations. A technical advisory group will provide input to ensure the study addresses USAID priorities and evidence needs.
The document discusses developing advocacy campaigns to address frontotemporal degeneration (FTD). It summarizes two existing campaigns - the Food for Thought Campaign, which raises awareness and funds across 37 U.S. states and 10+ countries, and a campaign at One World Trade Center focusing on social media. The document proposes a new advocacy campaign utilizing celebrities and evidence to increase understanding of FTD symptoms, diagnosis, treatment and prevention through education and collaboration between patients, families and medical professionals.
The USAID Health Finance and Governance project, led by Abt Associates, works with developing countries to improve health systems. It helps countries increase domestic health funding, better manage those resources, and make wise purchasing decisions. The project provides technical assistance to over 40 countries in areas like improving health financing, governance, management systems, and measuring universal health coverage. In Mali, the project worked with the Ministry of Health from 2015-2018 to address challenges and strengthen the health system through activities like assessing the system, building stakeholder consensus on priorities, improving use of health financing data, and increasing public-private sector engagement.
Improving Our Capacity to Develop Capacity in Health_Dr. Leonardo Cubillos Tu...CORE Group
This presentation discusses capacity development in health systems strengthening. It begins by outlining some of the challenges faced in capacity development, such as lack of consensus on definitions and measuring results. It defines capacity as the availability of resources to pursue development goals sustainably, and capacity development as a locally driven process of learning to enhance local ownership. Three key areas for institutional capacity development are identified: the sociopolitical environment, policy instruments, and organizational arrangements. The presentation emphasizes learning, joint learning, and joint action as the basis for capacity development. It provides examples of capacity development programs and concludes by highlighting the importance of citizen participation, influence and accountability in the post-2015 development agenda.
By Brent Pendergast Cristine WilliamsKelin Deronvil .docxjasoninnes20
By
Brent Pendergast
Cristine Williams
Kelin Deronvil
AbstractThe group conducted a SWOT Analysis on Broward Health Medical Center (BHMC) in Fort Lauderdale, FL. The mission of BHMC is to provide quality health care to the people we serve and support the needs of all physician and employees. Research reveals that the culture and environment are major factors in engaging employees (Brunges & Foley-Brinza, 2014). The SWOT Analysis of BHMC identifies key aspects of BHMC‘s strategic plan and offers suggestions and recommendations for improving outcomes and providing quality-driven health care services.
*
Location
This is a SWOT analysis of a Broward Health Medical Center, a hospital facility in Broward county in Florida.
This facility is located at 1600 South Andrews Ave. in downtown Ft. Lauderdale
Broward Health Mission/Vision
The BHMC mission is to provide quality health care to the people we serve and support the needs of all physician and employees (BHMC: Broward Health, 2019).
The BHMC vision is to provide world class health care to all we serve (BHMC: Broward Health, 2019).
SWOT Purpose
The SWOT analysis is an environmental assessment that helps determine the strategic plan (Huber, 2018).
Huber (2018) defines a SWOT analysis as an assessment of the environment, which helps to determine a strategic plan. A SWOT analysis of an organization involves internal and external elements which all have an impact on the success of that organization. SWOT is an acronym for strengths, weaknesses, opportunities, and threats. Of the acronym, strengths and weaknesses are considered internal elements, whereas opportunities and threats are considered to be external elements.
*
Strength
An advancement in robotic minimally invasive surgery resulting in fewer complications less pain, less noticeable scars, and quicker recoveries.
Fully operational system wide tele-tracking center helps with stream lining the flow of patients and enhances overall experiences of patients and family members.
Recently hired a Clinical Coordinator to oversee Chief Nursing Operations amongst all four Broward Health facilities in order to improve uniformity and cohesiveness.
Advanced clinical education program- Unit-based educators provide hands-on clinical training and support.
During this analysis, strengths were considered from both an internal perspective, the standpoint of Broward Hospital Medical center customers and employees. The analysis of BHMC strengths was also analyzed in relation to the facility’s competitors. For instance, if all competitors provide high quality care, then high quality care practice is an expectation rather than a, “strength”.
As a result of this analysis the BHMC strengths were identified as
*
Weakness
Unsteady HCAPHS scores – inconsistent patient satisfaction regarding communication, staff responsiveness, and discharge information.
Increase occurrences of CLABSIs, CLAUTIs, and other hospital acquired infections. (See ...
DRM for Health Workshop Key Takeaways, Day 1HFG Project
The Health Finance and Governance (HFG) Project organized a multi-country workshop to support policymakers from public health and finance agencies in developing concrete action plans for mobilizing domestic resources for health. This presentation reviews the workshop participants’ key takeaways after day 1.
The document discusses using a health production function to analyze two existing programs and make recommendations about allocating resources. The programs aim to reduce diabetes among low-income obese individuals in Detroit. Program 1 focuses on bariatric surgery centers while Program 2 emphasizes healthy lifestyle education and coaching. The analysis recommends reallocating funding from Program 1 to Program 2 due to the latter's lower costs and ability to impact more patients through preventative efforts aligned with current health trends prioritizing prevention over treatment. Stakeholder views also influenced preferring Program 2's community-based approach.
The document discusses using a health production function to allocate resources between two programs in Detroit, Michigan. Program 1 is "Bariatricity Detroit", which establishes bariatric surgery centers. Program 2 is "Healthy Lifestyles Detroit", which provides education and coaching on healthy behaviors. The health production function shows that allocating funding to the smaller Program 2 would yield larger decreases in diabetes rates among low-income individuals due to diminishing returns. Marginal analysis also supports funding Program 2, as its marginal cost per individual is lower than Program 1's. The executive summary should recommend funding the lower-cost Program 2 to maximize health outcomes efficiently.
The document provides an overview of treatment programs operated by the Ohio Department of Health (ODH) and analyzes how the Affordable Care Act and other changes have impacted these programs. It finds that some programs have seen decreased demand for services while others have increased. It identifies opportunities to better integrate ODH programs into the formal healthcare system to improve care, health outcomes, and lower costs. The report recommends ODH reassess its programs and consider using federal funding more flexibly and creatively to address the state's leading health issues.
The Health Finance and Governance Briefing KitHFG Project
Resource Type: Brief
Authors: Megan Meline, Lisa Tarantino, Jeremy Kanthor, and Sharon Nakhimovsky
Published: September 2015
Resource Description: Getting access to affordable, quality health care is a universal story that touches virtually every family in the world. At the same time, providing quality health services and access to trained health professionals is a challenge for governments. The World Health Organization (WHO) estimates that 150 million people worldwide face “catastrophic expenditure” because of high costs of health care. In other words, they may have to forgo paying for basic needs, such as food, housing, or education to pay for medical treatment instead. These costs include transportation, doctors’ fees, medicine, hospitalization bills, and days lost from work.
Behind these sobering statistics lies a wealth of news and feature stories waiting for the media to investigate and share with national leaders and policymakers as well as civil society groups who can advocate for changes to health budgets and policies. At the heart of these stories are important questions about the financing of health care and the quality of governance that ensures responsive and effective management of those resources and services.
But writing health finance and governance stories can be challenging. Health finance is riddled with complex language, technical economic terms, and numbers – not necessarily a journalist’s comfort zone. The right sources for these stories can be difficult to identify and unwilling to talk. Data may be difficult to locate or to understand. And while corruption makes for splashy headlines, the broader systemic challenges of health governance are not widely understood — and yet they are important.
The Health Finance and Governance Briefing Kit is designed to help journalists and their editors uncover and tell these important health stories that affect people all around the world.
The Health Finance and Governance Briefing KitHFG Project
The Health Finance and Governance Briefing Kit is designed to help journalists and their editors uncover and tell these important health stories that affect people all around the world.
A regulatory review assessing JKN implementation versus designHFG Project
The purpose of the regulatory review undertaken in late 2015 was to understand the effectiveness of existing regulations in implementing JKN, potential shortcomings and opportunities for revisions or clarifications, as well as how implementation deviated or aligned to the original design in the regulations. The regulatory review findings would in turn feed into IR for UHC national and subnational stakeholder engagement process and support the identification of the research questions for cycle 1 of implementation research.
Provision of care at the primary level is the backbone of JKN system and requires effective
regulation. Primary health care is provided in puskesmas (public health centers) and private
practices. The regulatory review focuses on five major features of JKN implementation in
primary health care (PHC) including: provider payment and incentives, service package,
utilization of capitation payment, referral within a multi-tiered system, and enrollment of the
poor and vulnerable. Such features were identified by stakeholders early in the IR for UHC process as important themes to untangle the major problems in the implementation of JKN.
Hence, the study team completed the regulatory review to understand the existing regulations
surrounding the five features and their potential shortcomings and opportunities. Each of the
five topics is addressed below. We first describe the background for each topic, what the
regulations say and then what happened during implementation.
1. Running head: FINAL PROJECT: FINANCE AND BUDGETING FOR THE
PUBLIC SECTOR: FOOD AND DRUG ADMINISTRATION
Finance and Budgeting for the Public Sector
Food and Drug Administration
Clyde Knight Jr.,
Walden University
2. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 1
Overview
In a review of the FY2010 – 2015 strategic plan for the Department of Health and
Human Services (HHS) goals are designed to strengthen several areas within our national
culture and society. These areas are comprised of health care, the advancement of
scientific knowledge and innovation and the advancement the health, safety and well-
being of United States citizens. The FDA role is the to implement the HHS’s strategy to
address the unmet public need for safety and healthy living. In 1906, President Theodore
Roosevelt signed into law the Wiley Act (Act) named after it's strongest supporter
Harvey Washington Wiley, Chief Chemist, of the Bureau of Chemistry in the Department
of Agriculture.
The Act was written to prohibit the transporting of any good or food that had been
adulterated. That is its – "standard of strength, quality, or purity of the active ingredient
was not either stated clearly on the label or listed in the United States Pharmacopoeia or
the National Formulary." Misbranding or the intentional adulterating of consumables
enabled Wiley's U.S. Department of Agriculture's Division of Chemistry (later Bureau of
Chemistry) USDA to lobby for new regulatory powers and use an aggressive campaign to
monitor manufacturers' use of chemical additives. Later the Bureau of Chemistry was
restructured, and regulatory powers redefined to a higher standard of proof of culpability
in the misbranding of consumables.
In the 1927 divestiture process the USDA's Bureau of Chemistry was renamed as
the "Food, Drug, and Insecticide organization" known today as the Food and Drug
Administration (FDA). The FDA has been relocated from Rockville along with its
satellite offices to the Washington Metropolitan Area's new Federal Research Center in
White Oak of Silver Spring, Maryland. The new location was opened in 2003 completed
in 2014 (Hamburg, 2014). The FDA was granted regulatory power over (25%) of the
United States economy estimated to be about one trillion dollars in consumables. Most of
3. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 2
these are imported to the United States to include $466 billion dollars in food products,
$60 billion in cosmetics, $18 billion in vitamin supplements and $275 billion in drugs.
Its annual operating budget in 2012 was estimated to be $4.36 billion dollars and
it’s 2014 operating budget is $4.7 billion (with about $2 billion dollars generated in user
fees charge mostly to pharmaceutical companies) to expedite drug reviews. The source of
the FDA regulatory authority is contained mostly in the 1938 Food, Drug and Cosmetic
Act as outlined and defined under United States Code 21, Chapter 9. It also get its powers
from the Public Health Service Act, a portion of the Controlled Substance Act, and the
Federal Anti–Tampering Act, and shared regulatory powers with other federal agencies.
Mission And Goals of The Organization
The purpose of the FDA or its stated mission promises to – “help more Americans
achieve the security of quality, affordable health care for themselves and for their
families, keep food and medical products safe, protect against chronic and infectious
diseases, help Americans find jobs, help parents access affordable child care, explore the
frontiers of cutting-edge biomedical research, and to fulfill our obligations to tribal
communities for health care and human services.” In the literature published by the HHS
and FDA one of the key goals is to garner public trust. Trust and reputation based on
ethics are the rationales focused upon during funding opportunities, especially at the U.S.
House Appropriation Committee where requests for taxpayer funding as recurring
revenue occurs (Moynihan, 2012).
Governments in general are implementing austerity measures upon their citizenry
and initiating right-sizing and performance management reform. Studies show they are
struggling to prove a public need or raison d'etre – purpose. That is – to provide services
through good leadership, stewardship, stakeholder confidence, management performance
and outcome-oriented goals. FDA literature indicates that the agency experienced
internalities, which resulted in dysfunctionality, equilibrium imbalance issues including
4. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 3
but not limited to deleterious behaviors from negative influences from social and political
forces (Hamburg, 2012, p.8, para: 2; Bryson, 2011, p. 74, para: 9) during critical
decision-making processes. In the fiscally challenged global economy many governments
of market-driven economies are implementing austerity measures, divestiture protocols
and right-sizing.
Nutt (2002) talks about how in today’s economy that key decision makers practice
or promote less collaboration, cooperation and coordination as they face economic
environments that require doing more with less. So strategic planning and strategic
management are imperative as resources decline and competition for funding becomes
more intense. Top decision makers need to provide strategic plans and outcome-oriented
goals that are more in tune with real world macroeconomic practices in order to survive.
Strategic planning processes reveal that leaders possessing an acute sense of situational –
awareness of their organizational and stakeholder needs relative to the challenge rich
financial or economic environments are more successful.
Overview Of The Organization's Cash Management And Investment
Strategies
A brief overview of the FDA’s FY 2016 budget shows its plans to implement its
new FSMA strategies by increased appropriation of $301 million dollar capital
investment. With $109.5 million dollars in new budgeting authority earmarked for plan
strategy implementation to include “inspection modernization, education and technical
assistance, and import safety.” In the context the FDA outlines FSMA impact of it
mandates, fund gaps, funding history and accomplishments. Stakeholder participation is
key to achieving outcome-oriented goals and adhering to one’s mission, which in this
case would include the FDA’s responsibility to regulate healthy and safe consumables
and meeting the stakeholder needs. Stakeholder’s dissatisfaction, losing the public trust,
and confident in the HHS to fulfill its congressional mandates has led to some new
5. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 4
innovative FDA short-term strategic initiatives that some speculate would have likely
been (Fig. 1) envisioned (Hamburg, 2012, p.8, para: 2).
(Fig 1.)
Plan to improve the FDA implementation of GPRA reform and effective communication of
performance management strategies. (1-4 years)
GOALS STRATEGIES
Top decision makers understand importance of
implementing follow through of GPRA or similar
initiatives
I. Use discovery and MCDM process to disclose
implementation failures
II. Assess GPRA or similar initiative are linked to
appropriate failures
Measure whether communication of strategic plan
mandates filter throughout inter-organizational
structure
I. Assign a performance manager to each tier to
evaluate mandate compliance
II. Assess mandate impact on organizational
equilibrium and economy of scales
Measure delivery of service to public perception of that
service and FDA’s social value.
I. Conduct ATLAS.ti qualitative data analysis on
consumer perception of management performance
II. Determine if public trust and confidence in FDA to
fulfill its congressional mandate improved
Unintended economic-behaviors such as organizational internalities and
externalities created functionality issues such as organizational equilibrium imbalance
issues including but not limited to susceptibility to social and political forces (Hamburg,
2012, p.8, para: 2; Bryson, 2011, p. 74, para: 9) that influence decision-making processes.
In this context Congress’ expectations and mandates are for the FDA to create new
initiatives to protect the safety and health of the American People. In a study Nutt (2202)
discusses several leadership and decision making conundrums faced by key decision
makers. One school of thought as a result of this study shows that – at the outset strategic
planning paradigms should be set by key decision makers to foster a work space in the
process where the talented can freely express themselves.
Providing ideologies, strategies and concepts that make pragmatic use of limited
funding, resources and human capital – which research indicates is becoming unreliable
and on the decline (Laureate Education, 2008e). In the Congressional Appropriation
Committee process, Congress’ expectations and mandates (fig. 2) for the FDA are to
6. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 5
create new initiatives to protect the safety and health of the American People. The
FY2010 – 2015 strategic plan for the Department of Health and Human Services (HHS)
goals and strategies are the Food Safety Modernization Act (FSMA), the FDA Safety and
Innovation Act (FDASIA), and the Drug Quality and Security Act (DQSA) the
framework of strategies that requires industry stakeholders and the FDA to revisit
approaches to safety and quality. Another of the FDA’s strategic goals outlined in its
FY2010 – 2015 strategic plan includes addressing its need to “strengthen its global-reach
including trade agreements with China for food and medical imports safety.”
Fig. 2.
Plan to improve the FDA synchronization to address public’s unmet needs (15-20 years)
GOALS STRATEGIES
Ensure senior accountable officials are effective
in improving performance management
mandates
I. Promote transparency of appropriation of funds as
recurring revenue
II. Conduct SWOT with CBA attached
Measure Impact of improved performance
mandates
I. Conduct comprehensive comparative analysis of
progress in delivering health care and safety.
II. Measure impact on mortality rates with insurance
health and life insurance matrices
Assess the overall happiness level of public
towards healthcare in general.
I. Survey of healthcare providers about overall
treatments, and recovery rates.
II. Compare US progress to other market driven
countries to measure satisfaction ratios.
Internal Factors Impacting Successful Strategic Financial Planning
The 2010 Government Performance and Results Act (GPRA) Modernization Act
developed programs to counteract the inherent nature within public organizations
(Bryson, 2011; Driving Federal Performance, 2010). Studies forecasts that an estimated
3.2 million healthcare jobs will be created between 2008 and 2018 in an industry that is
in constant flux and inherently complex in nature. In this context research suggests that
top-decision makers within organization in general and the FDA specifically develop the
capacity to address critical organizational and personnel conflict, change outdated ways
of thinking, and develop a new leadership paradigm.
7. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 6
Conversely, commissioner Margaret A. Hamburg resigned at the end of first
quarter (Q1) 2015. Hamburg’s career began when appointed and affirmed by the Senate
on May 18, 2009. The organization’s succession process will create a position for the
new interim commissioner Dr. Stephen Ostroff, M.D. The former commissioner talks
about improving performance management issues at the FDA, acknowledging strategic
plan implementation failures. Some studies suggests that the complex and inherent nature
(behaviors) of social and political forces originates in both internally and externally
(Bryson, 2011, p. 41, para: 4; Nutt, 2002) and often negatively influence key decision
making processes e.g., parochial outlook, groupthink, conflict, and organizational
equilibrium imbalance issues.
Some my argue that the evidence for the need for change with the FDA policy,
leadership and short and long term goals comes in the documented short falls as a result
of its approval of adulterated consumables containing certain ingredients e.g., high
fructose corn syrup (HFCS). Studies suggest that (80%) of those afflicted with metabolic
disease from sugar sweetened beverages (SSB) or food products reside in poverty or
economically disadvantaged areas. The study found a statistical significant correlation
between consumption of HFCS and risk for metabolic diseases presenting in as a threat to
ones health (Walker, et al., 2014).
Ethical Considerations Related to Finance And Budgeting Within the Organization
Some of the claims about the FDA by researches and stakeholders alike are its
slow and inefficient reviewing and approval process for drugs and consumables that at
times cause a public harm. One of three core issues and ethical concerns is (1) the length
of approval time (on average 11 -14 years), the (2) high cost for the FDA to reviews of
drugs, and (3) plus the impact of high cost for FDA reviews (or approval) to provide no
economic incentive e.g., the recent 2014 Ebola outbreak vs. ZMapp (Horovitz, 2012,
March 29, SCOGS, 2014, August 19). Though FDA claims the United States Ebola
8. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 7
outbreak response as one of it successes. The sugar industry’s nutritional guidelines for
the consuming public nationally and internationally is set by the World Health
Organization (WHO) and Food and Agriculture Organization (FAO) under the auspices
of the United Nations (U.N.) (Da Silva, 2014; Chan, 2014).
The U.N. reports 34 million children from infancy to age five with some 350
million adults globally are inflicted with the disease. The sugar industry reaches its
consumers with high percentage of fructose not only in sugar sweetened beverages
(SSB’s) but goods from baby food to health food with import tax incentives estimates to
the sugar industry of one billion dollars (Veracity, 2005; Sears, 2004, January 1). The
problem lies in the pervasive business practice of mislabeling SSB’s and – other
consumables, containing ingredients that do not adhere to “standard of strength, quality,
or purity of the active ingredient was not either stated clearly on the label or listed in the
United States Pharmacopoeia or the National Formulary.”
SSB’s were analyzed in separate independent laboratories using (3) methods.
Studies showed that results were consistent in SSB’s sweetened with HFCS “fructose was
(60.6% ± 2.7%) of sugar content.” Fruit juices with HFCS “fructose was (52.1% ± 5.9%)
of sugar content.” Fruit juices made from 100% fruit “fructose was (65.35 g/L)
accounting for 67% (Turner, 2012; Lewis, 2014; Lustig, 2012; Ruiz, 2008; Veracity,
2005; Walker, et al., 2014). The FDA’s strategic plan implementation failures alluded to
by Hamburg (2012) results in losing (p.8) the public’s trust from its stakeholders.
Research shows that failure to secure the public’s trust can be detrimental to
capital investment funding opportunities i.e., during the Congressional appropriation
process creating fiscal budget gaps in a global economy where market-driven nations are
being impacted by economic uncertainty. The result of which are governments that are
underperforming in the provision of even some of the most basis of public services.
9. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 8
Applicable Laws, Regulations, And Policies Impacting The Organization's
Financial And Budgetary Operations
Some of the applicable laws, regulations, and policies impacting the FDA's
financial and budgetary operations begins first and foremost with its regulatory authority
written in language contained in the 1938 Food, Drug and Cosmetic Act as outlined and
defined under United States Code 21, Chapter 9. Congress now authors the legal statute
and mandate by which the HHS and its divisions such as the FDA operate and function to
provide public services for the American People. Current law provide a legal framework
and structure for agencies in terms of expected performance management strategies,
strategic goals, organizational behaviors, and to develop a means to holistic processes or
procedures to improve organizational management models (Public Law, 103-62, 103d
Congress, 1993, August 3).
Moynihan, (2012) developed a plan that emphasizes implementation
accountability and follow-through by assigning “senior accountable officials” as outlined
(p. 43) under ‘Key Actions In First 100 Days’ to effectively implement the time-critical
requirements in the Modernization Act, Office of Management and Budgets (OMB).
Unintended economic-behaviors such as organizational internalities and externalities
create functionality issues such as organizational equilibrium imbalance issues including
but not limited to social and political forces (Hamburg, 2012, p.8, para: 2; Bryson, 2011,
p. 74, para: 9) that influence decision-making processes.
In this context Congress’ expectations and mandates are for the FDA to create
new initiatives to protect the safety and health of the American People through
implementation of the Food Safety Modernization Act (FSMA) and the FDA Safety and
Innovation Act (FDASIA). Studies suggest that (80%) of those afflicted with metabolic
disease from sugar sweetened beverages (SSB) reside in poverty or economically
disadvantaged areas. A World Health Organization analysis projects that metabolic
10. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 9
diseases associated with SSBs containing high fructose corn syrup (HFCS) will become
the seventh cause of death in 2030. The 2030 prediction will include but is not limited to
obesity, cancer, hypertension, diabetes, and more.
Impacting healthcare costs in the United States to increase by (36%), and
medication costs to increase by (77%), a statistic that Affordable Care Act, which is
comprised of two separate pieces of legislation: Patient Protection and Affordable Care
Act (P.L. 111-148) and the Health Care and Education Reconciliation Act of 2010 (P.L.
111-152) – fails to address. Current research also indicates that the FDA falls short in
delivering a quality service to the American People. In a National Institutes of Health, an
agency of the Department of Health and Human Services’ study under NIH grant # 2
T32ES013678-06, empirical evidence disclosed that some consumables contain (55%)
and as much as (67%) of high fructose corn syrup (Walker, et al., 2014).
So there are several regulatory laws, and policies that impact the FDA's financial
and budgetary operations. In many instances Congress failed in enforcing its own
mandates of adherence to achieve outcome-oriented goals (Driving Federal Performance,
2010). Management performance reform initiatives e.g., Government Performance and
Results Act (GPRA) Modernization Act of 2010, are designed to address the inherent and
complex nature within public [and private] organizations but over the years has not been
as effective (Poister, 2010, p. s250, para: 7) as researchers expected (Bryson, 2011;
Driving Federal Performance, 2010).
Evaluation Of The Organization's Budget Process And Revenue Sources
For example the FDA’s drug approval process has/is out of sync with the market
demand by consumers for pharmaceutical innovations and remedies. Financial documents
e.g., strategic financial plans (plan), functions as an iteration of an organization’s annual
financial transactions (Mikesell, 2014).
(Fig. 3) Annual Financial Reports
11. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 10
Organizations in general and government entities such as the FDA specifically are legally
guided by commonly accepted financial record keeping practices and an accountability to
funding sources and stakeholders of how the money is being spent. For an example we
can see this accountability when we review the Government Finance Officers
Association’s (GFOA) language to identify (Fig.3) key items related to “recurring and
non-recurring revenues, recurring and non-recurring expenditures, and reserves” – to earn
the public’s trust and that of stakeholders (Government Finance Officers Association,
2014).
In this context the generally accepted accounting principles (GAAP) also outlines
General
Notes
Detail
in
this
document
may
not
add
to
the
totals
due
to
rounding.
Budget
data
in
this
book
are
presented
“comparably”
to
the
FY
2016
Budget
since
the
location
of
programs
may
have
changed
in
prior
years
or
be
proposed
for
change
in
FY
2016.
This
approach
allows
increases
and
decreases
in
this
book
to
reflect
true
funding
changes.
The
FY
2015
and
FY
2016
mandatory
figures
incorporate
mandatory
proposals
reflected
in
the
Budget.
$1,093
Billion
in
Outlays
Children's
Entitlement
Programs
3%
Discretionary
Programs
8%
TANF
2%
Medicare
53%
Other
Mandatory
Programs
2.2%
Medicaid
32%
12. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 11
for government entities’ a list of accepted accounting and financial priorities
(Governmental Accounting Standards Board, 2014, p. iii). The hierarchy of these legal
declarations is specifically cleared as authoritative; officially establish accounting
principles by Governmental Accounting Standards Board. And included in the
Codification of Governmental Accounting (p. 1 – 3) and Financial Reporting Standards.
The GASB accepted guidelines are found in GASB Technical Bulletins; GASB
Implementation Guides; and literature of the American Institute of Certified Public
Accountants (AICPA).
These legal mandates are designed to standardized financial report formats for
government entities’ requirement to produce an annual comprehensive annual financial
report (CAFR) assigning value of the organization to stakeholders. The backdrop of the
(34) thirty-four tenets provided (GASB, 2014, p. 7 – 10) by the GASB illustrates
language for broad public exposure for the 1992 authoritative implementation and
conformity of the GAAP hierarchy set forth in AICPA literature. In the 158 pages of the
Health and Human Services (HHS) Agency Finance Report for 2016 is comprehensive
financial information to administration and stakeholders showing plans to adhere to
GASB guidelines and demonstrate to Congress the FDA’s ability to fulfill its mission to
protect the safety and health of the American People.
The Organization's Usage Of Cost-Benefit Analysis
The FDA, governments in general, and business alike are struggling to do more
with less. There is an abundance of literature on strategic planning (plan) initiatives such
as the Government Performance and Results Act (GPRA). Mikesell (2014) talks about
the inherent cultural behaviors such as those discussed within the FDA that impedes
rational and critical thinking alluded to by Hamburg (2012, p.8, para: 2) in decision-
making processes. Behaviors that Mikesell (2014) and others consider as an impetus
supporting constituent complaints, vitriol, and dissatisfaction in elected (p. 320, para: 3)
13. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 12
officials who sponsor bailouts, poor investment strategies, poor leadership paradigms and
pervasive government culture that perpetuate inherent deleterious fiscal policies.
As a result to these fiscally irresponsible behaviors we see mêlées between
constituents and political pundits. In fact the majority of literature consists of some
innovative and workable solutions but rarely have they been effectively implemented.
Most approaches consider as part of any plan focused on outcome-oriented goals (p. 321,
para: 1) a cost benefit analysis comprised of “(1) categorizing project objectives, (2)
estimating the project’s impact on objectives, (3) estimating project costs, (4) dis-
counting cost and benefit flows at an appropriate discount rate, and (5) summarizing
findings in a fashion suitable for decision making.” The results of the HHS CBA and it
ability to fulfill its fiscally responsibility to stakeholders is outlined in its FDA-Track
implementation strategy (Hamburg, 2012, p. 28).
Technological Considerations For Improving The Efficiency Or Effectiveness Of
Finance And Budgeting Within The Organization
Casey and Seay (2010) write that communication of a vision or dream of a
mission statement to a strategic (p. 29 para: 6 – 8) focus within an organization requires
effective collaboration sharing information and recourses. As Nutt (2002) mentioned
earlier in the paper collaboration, corroboration, and cooperation however is not widely
practiced which may be the reason why performance management reform has not been as
effective holistic performance management reform.
The FDA-Track strategy is a comprehensive framework outlined in the FY2010
– 2015 strategic plan for the Department of Health and Human Services (HHS) goals
marrying those HHS’s Strategic Goals and Objectives with FDA’s Strategic Goals and
Objectives in (p. 28) a collaborative effort to implement strategized short and long-term
goals. The plan addresses implementation issue in 4 key areas as follows: reform health
care, advance scientific knowledge and innovation, advance the health, safety, and
14. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 13
wellbeing of the American people, and the forth and finally area being to ensure
efficiency, transparency, accountability, and effectiveness of HHS programs.
But whether or no the FDA will be capable implementing a fiscally sustainable
performance management plan may be unlikely as will be illustrated in the “Assessment
Of The Organization's Overall Financial Condition” section later in this paper, if career
bureaucrats remain in place. And when it comes down to the talent needed during a
decision-making process Nutt (2002) explains that the strategic planning and strategic
management perspective is not viewed in a collaborative way with performance
management outcome-oriented goals by finance officials. These top decision makers see
short and long-term goals as opportunities for acquisitions. Studies show that the various
talents and skill of financial officials i.e., technical, operational awareness, resource
management and systems integrations - makes them uniquely qualified.
Their unique talents provide the opportunity to interact with wide variety of
department heads within an organization. In addition to the FDA senior finance officials
– the senior administrative officials (career bureaucrat), may be even more skilled,
talented or politically connected. But until and unless they resign themselves to inclusive
practices as mentioned in peer review literature of collaboration, cooperation and
coordination as a team, performance and financial reform is unlikely to be effective.
Casey and Seay (2010) seem to share previously mentioned concepts of collaboration,
cooperation and coordination as a team [of talent] instead of one central leader (p. 30,
para: 5) to include senior leaders and employees who are skilled and talented enough to
best strategize the direction of the organization.
According to Nutt (2002) and Casey and Seay (2010) collaboration between
departments is the structure needed to develop stewardship and financial planning and
improved usage of resources though out organizations – in this case the FDA. An
example of the Hanover County’s strategic objectives are outlined below:
15. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 14
“• Information Technology (IT) Governance. Departments that make budget requests
for technology enhancements must get their technology requests approved.
• Operational Action Plans. Departments develop action plans to define tasks for board
initiatives and operational projects.
• Integrated Dashboards. The finance department summarizes and interprets
performance measures that are reported on department-level dashboards, helping senior
leaders assess the affects of strategic decisions.
• SharePoint. SharePoint software allows the county to communicate and share results
and services that result from the financial and strategic planning process.”
The Hanover county plan incrementalism process formed a comprehensive strategic
planning and strategic management procedures for the provision of services through good
leadership, stewardship, stakeholder confidence, management performance and outcome-
oriented goals. Casey et al, (2010) explains that the framework of these strategies needs
to be in place (p. 30) to ensure that top decision makers, and key employees are ready to
strategize and lead.
The first point is to develop strategic leadership skills requirements for all
department heads, director and assistance directors. Secondly, the top decision makers
need to develop formal actionable strategic plan goal for human services and public
safety. And third to find a reputable program that orient them on what questions to ask,
educational tool to use and discussion points needed to be explored in order to be
successful and develop sustainable goals. Additionally Nutt (2002) would suggest
creating a safe space that would allow those with talent to express ideas freely without
fear of retaliation or ostracism. To make that connection between the tiers or structures
of an organization talented decision makers must have the decision making authority to
effect change, to ensure that the communication of outcome-oriented goals are not only
understood, but delegated to those with the skill to follow though to completion
effectively. Included in this strategy is a succession plan that incorporates orientation
16. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 15
programs to newly elected officials, newly appointed or newly hired decision makers to
the direction and mission of the organization through interaction with sitting decision-
makers during the formalization of the strategic planning process (Casey & Seay, 2010).
Assessment Of The Organization's Overall Financial Condition
To summarize this paper Nutt (2002) talked about the importance of
collaboration, cooperation, and coordination in support of strategic planning first requires
an agreement amongst key decision makers on acceptance of a means towards guidance,
motivation and vision (Bryson, 2011, p. 272, para: 4). The former FDA commissioner
talked about some of the short falls and successes that the prior strategic plan achieved.
And where the new FY2010 – 2015 strategic plan for the Department of Health and
Human Services will (p. 274, para: 2) focus on goal implementation. And where Casey et
al (2010) research (p. 29, para: 4) indicate strategic planning, strategic management and
incrementalism can define strategic pathways from comparison analyses between peers in
terms of outcomes.
To achieve the outcome-oriented goals the FY2010 – 2015 plan the Congressional
Budget Office (CBO) estimates that the FDA’s, Food Safety Modernization Act (FSMA)
requires its $538 billion dollar budget to be increased from 2011 – 2015 annually. FY
2011 – 2012 the FSMA saw an increase of 100 million dollars with a $400 – 450 million
dollar-funding gap for 2013. The increase climbed to $138 million thru FY 2014 with a
balance-funding gap of $300 million dollars according to the HHS. Again in 2015 the
increase is $24 million with a funding gap of 276 million dollars. The prediction for FY
2016 is for 109.5 million dollars for the new budget authority reducing the funding gap
going forward into 2017 at 166 million dollars with a request for fee revenue to sustain
the FSMA long term.
Conversely, in recent history the American People have experienced several FDA
17. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 16
short falls including but not limited to such threat to public health as the N1H1 virus,
Avian Flu virus, Swine Flue virus, Ebola outbreak, West Nile virus, and various
metabolic diseases with statistical significant correlation to consumption of high fructose
corn syrup (HFCS) and other artificial sugars approved by the FDA. In this context
transparency is a key component to a strategic plan’s initiatives where failure can be (or
should be) traced back e.g., FDA-Track strategy, to inept decision makers who impose
their own solutions, limit any logical searches for alternatives and are influenced by
social and political forces.
18. FINANCE AND BUDGETING FOR THE PUBLIC SECTOR: FDA 17
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