Identifying charity care in financial statements.

M ost healthcare institutions have now presented at least one year's audited inancial information using the format and definitions required by the new audit and accounting guide, Audits of Providers of Health Care Services (American Institute of Certified Public Accountants [AICPA], NewYork City, 1990). The guide requires facilities to report charity care and allows them to report community services. Main Catholic healthcare providers have also had some experience with the charity care reporting guidelines suggested in the Catholic Health Association's (CHA's) Social Accountability Budget. CHA's broad definition includes community service, which is wisely included in the institution's audit report.