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Activity:
Your accounting firm, Pennypacker & Vandelay, LLC, has been asked by the
Chairman of Harris Memorial Hospital and Harris Community Foundation to attend
the annual board meeting to present the report of the Independent
Auditors. The purpose of the presentation is to give the Board the
financial highlights of the annual financial statements and advise them of any
unusual events both current and in the foreseeable future that might impact the
overall financial statements. The managing partner of the firm has asked you as
a Director in the Health Advisory Department to make the presentation to the
board.Question:
Develop a board of Director’s financial presentation (power
point-10 slide limit) based on the Case Example, displayed in our
text in Appendix Chapter 9-A, for Harris Memorial Hospital and Harris Community
Foundation’s Audited Financial Statements and Footnotes. In preparing
your comments and analysis, be sure to address the type of
opinion rendered included in the report of the
Independent Auditor (Pennypacker & Vandelay, LLC) and use the format in
Chapter 13, (Table13-7) and (Figure13-4) to display your analysis
and explanation for the comparative years December 31, 20X7
and 20X6. Based on your analysis explain the variances and
what actions can
be taken by management to improve the financial presentation for the next
calendar year 20X8. Also, consider in your presentation any pending
legislation activity (Sequestration, ACA or
HITECH provision relating to HIPAA, or Community Benefit Analysis required by
PPACA through the completion of Form 990) that you think might be helpful to
the board in understanding the current environment.
question.docx

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Activity: Your accounting firm, Pennypacker & Vandelay, LLC, has been asked by the
Chairman of Harris Memorial Hospital and Harris Community Foundation to attend the annual
board meeting to present the report of the Independent Auditors. The purpose of the
presentation is to give the Board the financial highlights of the annual financial statements and
advise them of any unusual events both current and in the foreseeable future that might impact
the overall financial statements. The managing partner of the firm has asked you as a Director in
the Health Advisory Department to make the presentation to the board.
Question: Develop a board of Director’s financial presentation (power point-10 slide limit)
based on the Case Example, displayed in our text in Appendix Chapter 9-A, for Harris Memorial
Hospital and Harris Community Foundation’s Audited Financial Statements and Footnotes. In
preparing your comments and analysis, be sure to address the type of opinion rendered included
in the report of the Independent Auditor (Pennypacker & Vandelay, LLC) and use the format in
Chapter 13, (Table13-7) and (Figure13-4) to display your analysis and explanation for the
comparative years December 31, 20X7 and 20X6. Based on your analysis explain the variances
and what actions can be taken by management to improve the financial presentation for the next
calendar year 20X8. Also, consider in your presentation any pending legislation activity
(Sequestration, ACA or HITECH provision relating to HIPAA, or Community Benefit Analysis
required by PPACA through the completion of Form 990) that you think might be helpful to the
board in understanding the current environment.
Guidelines:
Criteria
Grade
Type of Opinion Rendered
3 pts
Ratio Analysis and Return on Equity calculation for comparative years.
4 pts
Analysis and Explanation of variances for comparative years
4 pts
Conventions
2 pts
Recommendations/Future Events
2 pts
Total
15 pts

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