Table of Contents

I. JHHS Finance Policies & Procedures

Section 1: Accounting

Section 2: Billing and Registration

Section 3: Budgeting

Section 4: Capital & Disbursements

Section 5: Signature Authority

Section 6: Treasury / Cash Management

II. JHHS Patient Financial Services Policies & Procedures

III. JHHS Human Resources Policies & Procedures

IV. JHU Accounting Policies & Procedures

V. Johns Hopkins Hospital Capital Budget Policies & Procedures

I. JHHS Finance Policies & Procedures

Section 1: Accounting

FIN002  Designated Accounts
FIN020  Unrelated Business Income
FIN027  Incentives- Departmental 
FIN028  Grant Accounting
FIN029  Agency Funds
FIN031  Charitable Contributions
Gift Pledge Worksheet for Reporting and Depositing Charitable Contributions
FIN037  Accounts Payable Check Issuance & Overpayments
FIN047  Access to Financial Information
FIN048  GAAP Accounting
FIN049  Selection of Independent Auditors
FIN050  Record Retention
FIN051  Federal and State Tax Returns
FIN052  Use of Proper Expenditure Codes and Account Numbers
FIN102  Leases - Classification and Funding
FIN103  Communication & Education of Finance Policies & Procedures
FIN104  Supplemental Wages - Payment & Employment Tax Withholding
FIN117  Manual Journal Entries
FIN119  Sales and Use Tax
FIN120  Account Reconciliations
FIN121  Documentation of the Review of Monthly Financial Results and Key Control Reports
FIN122  Reconciliation of Subsidiary Systems
FIN123  Unclaimed Checks
Business to Business Exemptions Attachment
Gift Certificate Exemptions Attachment
FIN126 Control Environment Over Financial Reporting                                                                                            
FIN127  Intercompany Differences in Consolidation                                                                                        

Section 2: Billing and Registration

FIN033  Installment Payments
FIN034A Financial Assistance - JHH & JHBMC
FIN034 (Spanish-Financial Assistance Application)
FIN034B Financial Assistance - JHBCC & JHHCG
FIN034C Financial Assistance - JHCP
FIN034H Financial Assistance - HCGH
FIN041  Estimating Inpatient Payment Requirements
FIN043  Central Cashiering
FIN044  Inpatient Admission and Financial Responsibility
FIN045  Verification of Insurance Benefits-Inpatient
FIN053 Financial Assistance - Prenatal Services - JHBMC
FIN054  Special Entitlement Advocacy Program
FIN055  Discharge Clearance
FIN056  Financially Clearing Hospital Transfers & Other Direct Source Admissions
FIN062  Granting Financial Clearance for Transplant Patients (Request)
FIN063  Self-Pay Collections
FIN064  Third Party Billing Practices
FIN065  Payment Denials
FIN066  Census Accuracy and Recording
FIN067  Canceled Admissions/Registrations
FIN068  Write-Off Process for Unbilled Medical Records
Unbilled Medical Records Write-Off Request Form
FIN069  Special Collections Situations
FIN070  Credit Balance and Refund Processing (Request)
FIN071  Returned Checks and Unidentified Payments
FIN072  Third Party Charge Audits
FIN073  Point of Service Cashiering
FIN074  Revenue Control and Responsibility
FIN075  Handling Customer Communications
FIN076  Collection Agencies Performance Analysis
FIN077  Selection of Collection and Other Agencies
FIN078  Accounts Receivable Management Reporting Standards
FIN091  Medicare Secondary Payor Requirements
FIN094  Bad Debt Placement
FIN111  External Focused Medical Review
FIN112  Updating the Charge Master File
Procedure Request Form
Pharmaceutical Request Form
Supply Request Form
FIN113  Patient Waivers of Co-Payments and Deductibles
FIN118  Policy on Advance Beneficiary Notice
         Advance Beneficiary Notice of Noncoverage (ABN) Form
FIN124 Registration and Scheduling EPIC & Meditech System Security Access-Training and Certification Requirements
FIN125 Outpatient Operations and Daily Reconciliation
FIN128  Medical Identity Theft-Patient Billing Complaints (Request)
    FIN129   Criminal Injuries Compensation Board

Section 3: Budgeting

FIN079  Annual Operating Plan Approval Process
FIN080  Coordination of Affiliate Budget Calendars
FIN081  JHHS Budgeting for Expense Inflation
FIN082  Incremental Budget Requests Standardization
FIN083  Reallocation of Approved Operating Expense Budgets
FIN084  Capital Budgeting
FIN085  JHHS Budget Monitoring - Expense Performance
FIN086  Board of Trustees Approval Process for Budget Changes 
FIN087  Approval for Interdepartmental Budget Transfers
FIN089  JHHS Budgeting for Revenue/Rate Increases
FIN092  Patient Revenue Deductions Assumptions
FIN093  JHHS Determination of Other Operating Revenue
FIN095  JHHS/Affiliate Targets for Excess Operating Revenue Over Expenses

Section 4: Capital & Disbursements

FIN001  Allocation of Capital/Contingency Funds
FIN021  Corporate Credit Card Reimbursement
Corporate Credit Card Approval
FIN022  Business and Travel Expenses
Travel and Registration Form
FIN023 Check Requests
Check Request Form
FIN024  Software Project Capitalization
FIN025  Disposal of Capital Assets
Property Action Form
FIN030  Capital Acquisition
Request for Purchase/Lease Order
FIN035  Leases
FIN038  Evaluation and Loan of Equipment
FIN040  Equipment Overhaul and Upgrade
FIN061  Inventory Management
FIN088  Purchase Orders and Purchase Agreements
FIN109 Reimbursement for Business Use of Personal Communication Devices
FIN114  Dues and Memberships
FIN115  Consignment Inventory/Stocking Agreement
FIN116  Purchase Agreements with Both Supply and Equipment Components 
FIN116 Attachment
FIN131  Petty Cash

Section 5: Signature Authority

FIN003  General Policy
FIN004  Requisitions & Check Requests for Non-Capital Goods & Services
FIN005  Minor Capital Requisitions
FIN006  Major Capital Requisitions
FIN007  Management Delegation of Signature Authority
FIN008  Purchase Orders & Agreements Supported by Purchase Orders
FIN009  Procedures for Obtaining Consulting Services
FIN009a JHHS Consulting Services Justificaion Form
FIN009b JHHS Projected Timing of Expenses for Consulting & Professional Fees
FIN009c JHHS Consulting Services Performance Review Form
FIN009d Cost Benefit Analysis - Consulting Engagements Form
FIN009e 20 Common Law Factors
FIN010  Insurance Policies
FIN011  Agreements Not Supported By Purchase Orders
FIN012  JHHS Bank Accounts
FIN015  Malpractice & General Liability Litigation or Claim Settlements
FIN017  Patient Accounts
FIN036  Leases
FIN046  Real Property
FIN130  Intermediate Sanctions

Section 6: Treasury / Cash Management

FIN032  Pricing of HSCRC Regulated Hospital Services
FIN096  JHHS and Affiliates Pension Trust Investments and Investment Advisors
FIN097  Long Term Debt
FIN098  Selection of Underwriters
FIN099  Selection of External Financial Advisors and Consultants
FIN100  Operating Cash Investment Program
FIN101  Inter-Affiliate Working Capital Loans
FIN110  Bank Line of Credit

V. Johns Hopkins Hospital Policies & Procedures

Capital Budget Request for Expenditure
Capital Budgeting Annual Review and Allocation
Capital Financial and Accounting
Capital Budget Revision Approval
Capital Purchasing