ASTM F1493-93(2008)
(Guide)Standard Guide for Financing and Financial Accountability of Medical Transportation Systems (Withdrawn 2015)
Standard Guide for Financing and Financial Accountability of Medical Transportation Systems (Withdrawn 2015)
SIGNIFICANCE AND USE
Management—Sound fiscal management is essential for all medical transportation systems. Without sufficient financial resources, a system will fail to consistently achieve its objectives. Therefore, finance is a primary responsibility in all systems; be they hospital owned/operated, private, public or volunteer organizations, or any combination thereof.
Cost Determination—This guide is designed to accurately determine actual and imputed costs of providing ambulance service. It provides methodology for understanding the value of services rendered and a basis for realistic industry-wide comparisons.
Cost Accounting—It is recognized that medical transportation services frequently are a part of a larger organization. However, the proper use of this guide mandates that all costs, real and imputed, directly or indirectly related to providing ambulance service, regardless of organizational structure, be totally and accurately accounted for through the use of generally accepted accounting principles.
Application—This guide, as part of the ASTM Standards and Practices, shall apply in its entirety whenever the entire document, or any part thereof, is used by any governmental authority to establish, operate, manage or regulate the delivery or payment for medical transportation services.
SCOPE
1.1 This guide establishes guidelines for understanding the financing of medical transportation systems. It identifies factors affecting financing, system design and performance requirements, revenue sources, financial accountability and management, and requirements for financially efficient systems.
WITHDRAWN RATIONALE
This guide established guidelines for understanding the financing of medical transportation systems.
Formerly under the jurisdiction of Committee F30 on Emergency Medical Services, this guide was withdrawn in June 2015. This standard is being withdrawn without replacement due to its limited use by industry.
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Standards Content (Sample)
NOTICE: This standard has either been superseded and replaced by a new version or withdrawn.
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Designation: F1493 − 93(Reapproved 2008)
Standard Guide for
Financing and Financial Accountability of Medical
1
Transportation Systems
This standard is issued under the fixed designation F1493; the number immediately following the designation indicates the year of
original adoption or, in the case of revision, the year of last revision. A number in parentheses indicates the year of last reapproval. A
superscript epsilon (´) indicates an editorial change since the last revision or reapproval.
1. Scope systems; be they hospital owned/operated, private, public or
volunteer organizations, or any combination thereof.
1.1 This guide establishes guidelines for understanding the
financing of medical transportation systems. It identifies fac-
4.2 Cost Determination—This guide is designed to accu-
tors affecting financing, system design and performance
rately determine actual and imputed costs of providing ambu-
requirements, revenue sources, financial accountability and
lance service. It provides methodology for understanding the
management, and requirements for financially efficient sys-
value of services rendered and a basis for realistic industry-
tems.
wide comparisons.
4.3 Cost Accounting—It is recognized that medical trans-
2. Referenced Documents
portation services frequently are a part of a larger organization.
2
2.1 ASTM Standards:
However, the proper use of this guide mandates that all costs,
F1177 Terminology Relating to Emergency Medical Ser-
real and imputed, directly or indirectly related to providing
vices
ambulance service, regardless of organizational structure, be
totally and accurately accounted for through the use of gener-
3. Terminology
ally accepted accounting principles.
3.1 Definitions of Terms Specific to This Standard:
4.4 Application—Thisguide,aspartoftheASTMStandards
3.1.1 patient transport price—determined by summing all
and Practices, shall apply in its entirety whenever the entire
costs related to patient transports, to include all non allowed
document, or any part thereof, is used by any governmental
chargesandcontractualallowanceandadjustedbyanyrevenue
authority to establish, operate, manage or regulate the delivery
generated by any subsidies, contributions and subscription
or payment for medical transportation services.
fees. The resulting amount is divided by the total number of
patient transports to determine the patient transport price.
5. Environmental Factors
3.1.2 medical transportation system—(see Terminology
5.1 Several significant factors of a given service area affect
F1177 for the definition of this term.)
its system’s resources and related costs. They require careful
3.1.3 medical transportation services—(see Terminology
examination and analysis. Understanding these factors will
F1177 for the definition of this term.)
enhance the ability of those who direct, administer, manage
and/or regulate medical transportation systems to more accu-
4. Significance and Use
rately determine anticipated needs and evaluate actual costs.
4.1 Management—Sound fiscal management is essential for
5.2 Terrain—Areas with mountains, valleys, waterways and
all medical transportation systems. Without sufficient financial
bridges,andsoforth,willusuallybelessaccessibleandrequire
resources, a system will fail to consistently achieve its objec-
more resources resulting in reduced efficiency and a higher
tives. Therefore, finance is a primary responsibility in all
patient transport price.
5.3 Roads and Highways—Outdated and dangerous design
of roads create hazards.These hazards create more demand for
1
This guide is under the jurisdiction of ASTM Committee F30 on Emergency
service and thus require a greater concentration of resources.
Medical Services and is the direct responsibility of Subcommittee F30.03 on
Organization/Management.
The extra resources increase system costs.
Current edition approved Feb. 1, 2008. Published March 2008. Originally
5.4 Weather—Systems subject to extreme weather condi-
approved in 1993. Last previous edition approved in 2003 as F1493 – 93(2003).
DOI: 10.1520/F1493-93R08.
tions (that is, cold and snow, heavy rain and rock/mud slides,
2
For referenced ASTM standards, visit the ASTM website, www.astm.org, or
hurricanes, heat and dry conditions, wild/forest fires, and the
contact ASTM Customer Service at service@astm.org. For Annual Book of ASTM
like) will need seasonal or periodic plans to meet area needs
Standards volume information, refer to the standard’s Document Summary page on
the ASTM website. during such extremes. Maintenance of proper response plans
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F1493 − 93 (2008)
and participation therein is a cost factor to the system. During 6.4.6 Working Ca
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