March 8, 2020

What is the current financial reporting requirement for charity care?

1. For each of the cases below state whether the contributed services would be recognized, how much would be recognized, and how it would be recognized. Explain your answer in terms of the existing standard. Also explain why, in your opinion, the standard permits/prohibits recognition of this particular type of contribution. a. A church votes to construct a new educational wing on its existing facility. The church will hire an architect to design the new wing and a construction supervisor to oversee the construction. Church members will provide most of the labor for the construction. Labor donated by members who have construction experience or who are considered professional craftsmen at the prevailing wage for their trade or craft is $500,000. Labor donated by persons possessing non-building specialized skills (doctors, teachers, lawyers, etc.) at their prevailing wage rates is $700,000. Labor donated by non-professionals measured at the minimum wage is $300,000. The appraised value of the building when completed is $3 million. The architect was paid $700,000, the construction supervisor was paid $50,000 and the materials purchased for use in the building cost $1 million. b. An investment advisor, a member of the Board of a not-for-profit entity, provides pro bona investment advice to the NFP. The NFP does not have a particularly large investment portfolio and without the advice of the Board member the NFP would probably invest its idle cash in certificates of deposits at an insured commercial bank to protect itself against loss of its principal. If the investment advisor had provided similar services to his customers he would have charged $2,000. c. Members of a religious order provide professional nursing services for a healthcare facility that is run by their order. The members are not compensated but their order provides lodging, food, and other necessities. The cost of the lodging, food, etc., is paid by the healthcare entity and classified as Nursing Service Expense. At the end of the year the balance in the Nursing Service Expense account is $3 million. The value of the nursing services provided, measured at the prevailing wage for nurses, is $5 million. 2. A generous benefactor pledges $1 million to The R. J. Smith Foundation, a not-for-profit entity that promotes the arts. The gift is to be used to provide scholarships for talented musicians at a music camp operated by the Foundation. The gift was given in August 2006 to support the Summer 2007 music program. The Foundation Director argues that the gift is a conditional restricted gift and therefore cannot be recognized as revenue in 2006. The accountant argues that the gift is an unconditional restricted gift and must be recognized in the current year. What is the basis for the Director’s argument? What is the basis for the accountant’s argument? In your answer provide an explanation of the terms conditional, unconditional, restricted and unrestricted. 3. Alpha Hospital is a recipient of Hill-Burton funds and must provide some hospital care for which it will not be compensated. During the current year, Alpha Hospital provided $1 million in charity care. What is the current financial reporting requirement for charity care? Do you agree or disagree with the current financial reporting requirement? Why or why not? If you do not agree, how do you think charity care should be reported? If you agree with the current standards, what alternative reporting requirements do you believe would be proposed by those who do not agree with the current standards?
March 8, 2020

How the economy coordinates society’s independent economic actors.

Scenario: Your organization’s CEO is concerned that members of the strategic planning committee are not familiar with current economic thought and principles. The CEO has assigned […]
March 8, 2020

consider the role of government in health care, and you will examine the impact of a social, economic, technological, ethical, or legal issue on health care delivery.

Week 1 discussion The Role of Government in the U.S. Health Care System As stated in the course text, Health Care Delivery in the United States, “the health care enterprise is one of the most important parts of the U.S. social system and of our economic system as well” (Kovner and Knickman, 2011, p. 4); however, with millions of citizens uninsured, rising costs, massive health disparities, and the need to improve quality and access, many view health care as a broken system. As such, it continues to be a significant political issue in the United States. Most agree that something needs to be done to fix the health care system, but the methods and solutions for addressing problems vary greatly, particularly with respect to the role government should play. Proponents of varying approaches often have strong, emotional opinions, making compromise difficult. In this Discussion, you will consider the role of government in health care, and you will examine the impact of a social, economic, technological, ethical, or legal issue on health care delivery. To prepare: With this week’s Learning Resources in mind, consider this question: Is health care a right or a privilege? Review the media presentation for this week, focusing on the role of the government in health care including Affordable Care Act. Pinpoint a social, economic, technological, ethical, or legal issue that could, or has, affected health care delivery in the United States. Locate a current article from the popular press (within the past 6 months) related to the health care issue you identified. How does this article inform your understanding of the influence of your selected issue in the health care debate? By Day 3 Post your position on whether health care in the United States is a right or a privilege, and explain what you believe to be the proper role of government in health care. Justify your position. Explain how the social, economic, technological, ethical, or legal issue you selected is impacting health care delivery and whether this issue should be addressed by the government or by private entities. Identify the article you selected, and explain how this article informs your stance. Read a selection of your colleagues’ responses. Focus particularly on those questions raised to which you can add comments based on shared experiences or situations. Consider how your colleagues’ postings reflect and/or differ from your own perceptions and opinions. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. Reference: Kovner, A. R., & Knickman, J. R. (Eds.). (2011). Health care delivery in the United States (10th ed.). New York, NY: Springer Publishing. Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message. Week 2 discussion Nurses as Leaders in Health Care Reform As health care delivery in the United States continues to evolve, either through mandates, improved technologies and training, or other drivers, nurses remain at the forefront in facilitating the success of new initiatives. In 2010, the Institute of Medicine formed a committee of experts to address the following question: “What roles can nursing assume to address the increasing demand for safe, high-quality, and effective health care services?” In the final report of the committee, The Future of Nursing: Leading Change, Advancing Health, the authors stated: This report offers recommendations that collectively serve as a blueprint to (1) ensure that nurses can practice to the full extent of their education and training, (2) improve nursing education, (3) provide opportunities for nurses to assume leadership positions and to serve as full partners in health care redesign and improvement efforts, and (4) improve data collection for workforce planning and policy making. (p. 10) For this Discussion, you will focus on the research recommendations presented by the committee concerning the role of nurses as leaders. The committee members believe that answers to these research questions are needed to advance the profession of nursing and to further expand their role in health care reform and improvement. To prepare: Review Chapter 7 in The Future of Nursing: Leading Change, Advancing Health report provided in the Learning Resources. Focus on the information in Box 7.3, “Research Priorities for Transforming Nursing Leadership.” Select one of the research priorities listed in Box 7.3 that is of particular interest to you and applicable to your career interests. Consider the benefits and challenges of researching and addressing this priority in nursing. Using the Walden library, identify two to three current articles that address your selected research priority. Consider the current state of research efforts on this priority. Reflect on how the research findings for your area of priority impact nurses as leaders in organizations and health care reform. Why is research on this priority important? By Day 3 Post a description of the priority you selected and the benefits and challenges of further researching this area. Provide an overview of the articles you found (using appropriate APA citations) relating to this priority, and highlight any key findings. Explain how continued research in this area could strengthen the ability of nurses to lead in both individual organizations and as advocates of health care reform. Read a selection of your colleagues’ responses. Focus particularly on those questions raised to which you can add comments based on shared experiences or situations. Consider how your colleagues’ postings reflect and/or differ from your own perceptions and opinions. Review the Learning Resources for any clarification needed before responding. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. Reference: National Academy of Sciences. (2011) The future of nursing: Leading change, advancing health. Retrieved from https://download.nap.edu/catalog.php?record_id=12956 Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message Week 3 discussion Financing of Health Care With coinciding concerns about health care costs and the imperative to improve quality of care, health care providers and others face difficult decisions in the effort to achieve an appropriate balance. Such decisions often are addressed in the policy arena. How do policymakers evaluate which health care services should be financed through government programs? How do ethics-related questions and other considerations play into this evaluation process? Is it possible to contain costs and provide accessible, high-quality care to all, or is the tension between cost and care inherent in the U.S. health care delivery system? These questions are central to health care financing decisions in the United States. For this Discussion, you will focus on the policy decision-making process that determines what types of care are covered by public and private insurers and the ethical aspects of such financial decisions. To prepare: Read the following case study, “Hard Economic and Finance Choices in US Healthcare” (Milstead): Case Study 1: Hard Economic and Finance Choices in US Healthcare Applied economics is all about managing scarce resources. Economics is an amoral field of study: it is neither moral nor immoral. Morality and values are determined by individuals at the personal level and by group consensus or majority opinion at the national level. State and federal governments determine the ‘will of the people’ about how to use scarce resources for the good of a nation. The U.S. health care system is an exemplar of scarcity: primary care physicians, substance abuse treatment centers, trauma centers, registered nurses, and the money to pay for goods and services. Finance is all about how to pay for goods and services. The Medicare Payment Advisory Commission (MedPAC) is appointed by the Executive branch of the federal government to make decisions about what the Medicare program will and will not pay for. In this role, MedPAC makes decisions about medications, procedures and treatments. Examples of MedPAC decisions include coverage for left ventricular assistive devices as a destination therapy, coverage for bariatric surgery, and in 2010, coverage of the drug Provenge™. By law, MedPAC is not allowed to use price or cost of any treatment in its decision-making processes. Review the information in the Washington Post article “Review of Prostate Cancer Drugs Provenge Renews Medical Cost-Benefit Debate” in the Learning Resources. Consider how policy decisions currently are made about what will and will not be paid for and what changes, if any, could improve the process. Reflect on how the Washington Post example illustrates the tension between cost and care. By Day 3 Post your analysis and assessment of the ethical and economic challenges related to policy decisions such as those presented in the Washington Post article. How does this type of situation contribute to the tension between cost and care? Substantiate your response with at least two outside resources. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. References: National Health Expenditures 2010 Highlights, Centers for Medicare & Medicaid Services (n.d.). Retrieved from https://www.cms.gov/NationalHealthExpendData/downloads/highlights.pdf. Milstead, J. A. (2013). Health policy and politics: A nurse’s guide (3rd ed.). Sudbury, MA: Jones and Bartlett Publishers. Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message. Week 4 discussion Key Health Determinants Did you know that the United States has a higher rate of infant mortality than Japan (CIA, n.d.)? Or, as Dr. Beilenson states in this week’s media presentation, that “your zip code that you live in makes more difference in your health and well-being than the genetic code that you’re born with?” What causes these differences in health outcomes? To effectively develop policies and programs to improve population health, it is useful to use a framework to guide the process. Different organizations and governmental agencies (for example, Healthy People 2020) have created a variety of such frameworks, which establish measures for assessing population health. These measures frequently are derived from the examination of epidemiologic data, which include key measures of population health such as mortality, morbidity, life expectancy, etc. Within each measure are a variety of progress indicators that use epidemiologic data to assess improvement or change. For this Discussion, you will apply a framework developed by Kindig, Asada, and Booske (2008) to a population health issue of interest to you. This framework includes five key health determinants that should be considered when developing policies and programs to improve population health: access to health care, individual behavior, social environment, physical environment, and genetics. To prepare: Review the article “A Population Health Framework for Setting National and State Health Goals,” focusing on population health determinants. Review the information in the blog post “What Is Population Health?” With this information in mind, elect a population health issue that is of interest to you. Using this week’s Learning Resources, the Walden Library, and other relevant resources, conduct a search to locate current data on your population health issue. Consider how epidemiologic data has been used to design population health measures and policy initiatives in addressing this issue. By Day 3 Post a summary of how the five population health determinants (access to health care, individual behavior, social environment, physical environment, and genetics) affect your selected health issue, and which determinants you think are most impactful for that particular issue and why. Explain how epidemiologic data supports the significance of your issue, and explain how this data has been used in designing population health measures and policy initiatives. Read a selection of your colleagues’ responses. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. References: Central Intelligence Agency. (n.d.) The world factbook. Retrieved from https://www.cia.gov/library/publications/the-world-factbook/rankorder/2091rank.html Kindig, D., Asada, Y., & Booske, B. (2008). A population health framework for setting national and state health goals. JAMA, 299(17), 2081–2083. doi: 10.1001/jama.299.17.2081 Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message. Week 5 Discussion Addressing Behavioral Risk Factors “It is unreasonable to expect that people will change their behavior easily when so many forces in the social, cultural, and physical environment conspire against such change” (Kovner and Knickman, p. 139). When seeking to lessen behavioral risk factors in different populations, one of the greatest challenges is addressing the systemic issues within the population that enable the risky behavior to occur in the first place. Consider the health risks of school-age children not being immunized or drug users sharing needles. As Dr. Beilenson discussed in the Week 4 media program, these risky behaviors led to increases in individual and population health problems. Thus, when planning health prevention programs, it is important to consider how to effectively address risky behaviors at both the individual and the population level. The Discussion this week focuses on the use of the Population-Based Intervention Model outlined in the course text Health Care Delivery in the United States, as well as how this model can be applied to strengthen advocacy programs. To prepare: Select one of the behavioral risk factors from the Healthy Population 2010 Objectives (listed in Table 7.1 on p. 128 of the course text) that is of interest to you. Using the Walden Library and other credible websites, research how this risk factor is affecting your community or state. With your selected risk factor in mind, review the information on the Population-Based Intervention Model on pp. 136–140 in the course text, Health Care Delivery in the United States. In particular, focus on the concept of downstream, midstream, and upstream interventions. Consider at least one intervention that could be put into place at each stage. By Day 3 Post a description of the behavioral risk factor you selected and how this factor is impacting your community or state. Using the Population-Based Intervention Model, suggest at least one intervention that could be put into place at each stage (downstream, midstream, and upstream) to ensure that a health prevention program addressing the behavioral risk factor would have a greater chance at succeeding. Justify why each intervention you identified would be effective. Read a selection of your colleagues’ responses. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. Reference: Kovner, A. R., & Knickman, J. R. (Eds.). (2011). Health care delivery in the United States (10th ed.). New York, NY: Springer Publishing. Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message. Week 6 Discussion Improving Quality Improving the quality of health care delivery and patient safety continues to be a political concern and has been at the heart of reform issues for many years. The American Nurses Association (ANA) and the Institute of Medicine (IOM) have increased awareness of health care quality and safety issues, as well as advocated for health care reform. The documents featured at the ANA and IOM websites listed in this week’s Learning Resources focus on many of the current issues surrounding quality and safety in the health care industry. To prepare: Review this week’s Learning Resources, focusing on the Six Aims for Improvement presented in the landmark report “Crossing the Quality Chasm: The IOM Health Care Quality Initiative.” Consider these six aims with regard to your current organization, or one with which you are familiar. In what areas have you seen improvement? What areas still present challenges? As a nurse leader, how can you contribute to improving the organization’s achievement of these aims? Select one specific quality or safety issue that is presenting a challenge in the organization. Consider at least one quality improvement strategy that could be used to address the issue, as well as which of the six aims for improvement would then be addressed. Reflect on your professional practice and your experiences with inter-professional collaboration to improve quality and safety. How has inter-professional collaboration contributed to your organization’s efforts to realize the IOM’s six aims for improving health care? Where has inter-professional collaboration been lacking? By Day 3 Post a description of the quality or safety issue you selected and a brief summary of the impact that this issue has on health care delivery. Describe at least one quality improvement strategy used to address this issue. Then explain which of the six “aims for improvement” are addressed by the strategy. Finally, explain how inter-professional collaboration helps improve quality in this area. Read a selection of your colleagues’ responses. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message. Week 7 Discussion Health Care Policy In this week’s media presentation, Dr. Trautman, Dr. Wakefield, and Ms. Coyle discuss how public policies initiated at the national or state level ultimately influence what occurs at the institutional and local level of nursing practice and health care delivery. Health care policy usually is developed to address health care cost, quality, or access, or a combination of the three. Due to the nature of their interaction with patients, nurses are well situated to be effective, knowledgeable advocates for their patients. In this week’s Discussion, you will examine how current policies impact how you as a nurse provide health care. You will then select an issue of interest and determine how you could advocate for policy in that area. To prepare: Select one public policy that currently is impacting you and your practice. Consider the following: What health care driver was the policy designed to address: cost, quality, access, or a combination? Does the policy appear to be achieving its intended results? On what data are you basing your assumption? What have been the effects (adverse or positive) of this policy on health care cost, quality, and access? How is this policy affecting your nursing practice? Next, select a health care issue—something you see or experience on a daily basis—about which you would like to influence a practice change through the policy process. Review the Learning Resources, focusing on Kingdon’s Model. How would you utilize this model to guide your policy development? By Day 3 Post a brief description of a public policy that is having an impact on your practice; summarize your analysis of the policy using the bulleted list above as a guide. Then, summarize the issue you would like to influence though a change in public policy, and outline how you would utilize Kingdon’s Model to guide your policy development. Read a selection of your colleagues’ responses. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message. Week 8 Discussion Nurses as Health Advocates What does it take to be an effective health advocate? As a nurse, you have many opportunities to advocate for patients and populations, whether formally or informally. Being an advocate involves more than knowing how to lobby or to whom to write letters. It requires passion and compassion, commitment and courage. In this Discussion, you will consider the attributes of an effective advocate for population health and/or the nursing profession. You will analyze those attributes that help nurses be a powerful force in improving the quality of health care. To prepare: Review the article “On Being a Good Nurse: Reflections on the Past and Preparing for the Future” and “War, its aftermath, and U.S. health policy: Toward a comprehensive health program for America’s military personnel, veterans, and their families” found in this week’s Learning Resources. Consider the multiple health care needs of returning veterans and their families. By Day 3 Post two types of health needs returning veterans and their families might need. Identify two types of health needs returning veterans and their families might need. How might you advocate for the needs of this population. What type of advocacy skills would you need and how could you develop them. What responsibility does a nurse have to be an advocate? Give specific examples. Read a selection of your colleagues’ responses. By Day 6 Respond to at least two of your colleagues on two different days in one or more of the following ways: Ask a probing question, substantiated with additional background information, evidence, or research using an in-text citation in APA format. Share an insight from having read your colleagues’ postings, synthesizing the information to provide new perspectives. Offer and support an alternative perspective using readings from the classroom or from your own research in the Walden Library. Validate an idea with your own experience and additional research. Make a suggestion based on additional evidence drawn from readings or after synthesizing multiple postings. Expand on your colleagues’ postings by providing additional insights or contrasting perspectives based on readings and evidence. Click on the Reply button below to reveal the textbox for entering your message. Then click on the Submit button to post your message.
March 8, 2020

Briefly summarize the article. Identify and discuss the four goals of the new Medicare framework listed in the article.

The focus of this module’s Case Assignment is on Medicare and Medicaid, which are government-run health care programs. Please read the following article. Guterman, S., Davis, K., Stremikis, K., & Drake, H. (2010). Innovation in medicare and medicaid will be central to health reform’s success. Health Affairs, 29(6), 1188-93. Using the information from this article as well as additional research, please respond to the following questions. Case Assignment Briefly summarize the article. Identify and discuss the four goals of the new Medicare framework listed in the article. The authors suggest that the CMS will need a broader strategy to accomplish its mission. List and discuss at least 3 recommendations for shaping this strategy. Which one do you feel will achieve the most good? Based upon what you read in this article and your research, do you feel do you feel we will have these programs in 10 years? Be sure to properly cite all references. Assignment Expectations Please be sure to cite all sources and provide a reference list at the end of the paper (at least 3 references). The length of your paper should be 2-3 pages typed and double-spaced. Please prepare your work using appropriate format. You will be expected to provide a scholarly basis for your response. Your opinions must be justified with evidence from the literature. References should be cited properly in the text of your essay, as well as at the end. Several scholarly references should be cited for this assignment. Your paper will be further evaluated based on the rubric criteria. Centers for Medicare & Medicaid Services (2007). Overview. Retrieved from http://www.cms.hhs.gov/MedicaidGenInfo/. Guterman, S., Davis, K., Stremikis, K., & Drake, H. (2010). Innovation in medicare and medicaid will be central to health reform’s success. Health Affairs, 29(6), 1188-93. Hill, J.E. (2006). The Coming Revolution in Healthcare. Vital Speeches of the Day, 72(26), 774-777. Kaiser Family Foundation (2002). Fact Sheet on Children’s Health—Why Health Insurance Matters. Retrieve from http://www.kff.org/uninsured/4055-index.cfm. Click on the Fact Sheet link on the page. Shaefer, H. L., Grogan, C. M., PhD., & Pollack, H. A., PhD. (2011). Who transitions from private to public health insurance? lessons from expansions of the state children’s health insurance program. Journal of Health Care for the Poor and Underserved, 22(1), 359-70. Required Websites Kaiser Family Foundation (2002). Medicare Basics Tutorial (12-minute audio presentation). Retrieved from http://www.kaiseredu.org/tutorials/Medicare 101/Medicare101.html. Kaiser Family Foundation (2002). Medicaid 101 Tutorial (17-minute audio presentation). Retrieved from http://www.kaiseredu.org/tutorials/medicaidbasics/medicaid.html. Optional Reading Kaiser Family Foundation publishes fact sheets highlighting key facts and statistics about the Medicare program, including “Medicare at a Glance,” “The Medicare Prescription Drug Benefit,” “Medicare Spending and Financing,” and “Medicare Advantage.” Kaiser Family Foundation (2005). Enrolling Uninsured Low-Income Children in Medicaid and S-CHIP. Retrieved from http://kff.org/medicaid/fact-sheet/enrolling-uninsured-low-income-children-in-medicaid/.
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