CEHRS Clinical and Financial Reporting 2 — Questions and Answers
Question 1: Which financial report shows the amount owed to a practice by patients and insurers at a specific point in time?
- Income statement
- Accounts receivable aging report (Correct answer)
- Balance sheet
- Cash flow statement
Correct answer: Accounts receivable aging report
The accounts receivable aging report categorizes outstanding balances by how long they have been unpaid, helping practices track money owed to them.
Question 2: A patient's EHR shows an ICD-10-CM code of Z23 on a visit claim. What type of encounter does this represent?
- Emergency department visit
- Encounter for immunization (Correct answer)
- Chronic disease follow-up
- Surgical procedure
Correct answer: Encounter for immunization
ICD-10-CM code Z23 is used to indicate that a patient is receiving an immunization during the encounter.
Question 3: Which clinical quality measure (CQM) category focuses on how well a provider coordinates care across different settings?
- Patient safety
- Care coordination (Correct answer)
- Clinical process/effectiveness
- Population/public health
Correct answer: Care coordination
Care coordination CQMs assess how effectively providers manage patient transitions and communication across different care settings.
Question 4: In financial reporting, what does the term 'contractual adjustment' refer to?
- A patient's unpaid balance written off as bad debt
- The difference between billed charges and the contracted payer rate (Correct answer)
- A correction made to a previously submitted claim
- A penalty assessed for late claim submission
Correct answer: The difference between billed charges and the contracted payer rate
Contractual adjustments represent the amount a provider agrees to write off based on their negotiated contract with an insurance payer.
Question 5: Which report would a CEHRS specialist run to identify claims that were submitted but have not yet received a response from the payer?
- Remittance advice summary
- Claims status/pending claims report (Correct answer)
- Denial management report
- Day sheet
Correct answer: Claims status/pending claims report
A pending claims report tracks submitted claims that are still awaiting adjudication or response from the insurance payer.
Question 6: A clinical report shows a patient's HbA1c level at 8.2%. According to standard diabetes management guidelines, this indicates:
- Blood sugar is well controlled below target
- Blood sugar control is above the 7% target threshold (Correct answer)
- The patient does not have diabetes
- The test result is invalid and must be repeated
Correct answer: Blood sugar control is above the 7% target threshold
An HbA1c above 7% typically indicates suboptimal blood glucose control in diabetic patients per ADA guidelines.
Question 7: Which of the following best describes 'meaningful use' in the context of EHR reporting requirements?
- Using an EHR system for billing purposes only
- Using certified EHR technology to improve quality, safety, and efficiency of care (Correct answer)
- Scanning paper records into an electronic system
- Sharing patient data with pharmaceutical companies
Correct answer: Using certified EHR technology to improve quality, safety, and efficiency of care
Meaningful use requires healthcare providers to use certified EHR technology in ways that improve patient care quality, safety, and efficiency while meeting specific reporting objectives.
CEHRS Clinical and Financial Reporting 2
Which financial report shows the amount owed to a practice by patients and insurers at a specific point in time?