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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