Any CHC - Sample Multi-year
TREND REPORT
Access and Financial Measures
Budget
Access to Primary Care
Number of
Patients/Users - PM#1
Measures Access to Health Care
The number of patients utilizing services
is a significant indicator of a health
center’s effort to meet the health care
needs of its community, as well as an
important indicator of the health center’s
market penetration.
Any CHC Number of Unduplicated Patients
20,000
18,870
18,020
18,000
17,638
16,000
15,126
14,000
15,009
12,000
2003
2004
2005
Total Patients
2006
2007
Any CHC Patients - Gender
Breakdown
70%
65%
63%
62%
62%
60%
55%
59%
59%
41%
41%
50%
45%
40%
35%
38%
38%
2004
2005
37%
30%
2003
Males
2006
Females
2007
Any CHC Patients - Age Breakdown
100%
77%
80%
60%
72%
74%
74%
26%
26%
2004
2005
77%
40%
28%
23%
23%
20%
0%
2003
2006
Children 19 Years of Age and Under
Adults Over 19 Years of Age
2007
Any CHC Patients - Ethnicity
Breakdown
60%
48%
50%
46%
40%
38%
40%
37%
40%
29%
34%
30%
30%
20%
21%
25%
20%
12%
10%
0%
4%
0.5%
14%
13%
2003
0.1%
0.1%
2004
Asian/Pacific Islander N - 4% U - 4%
Am Indian/Alaska Native N - 1% U - 1%
Hispanic or Latino N - 36% U - 39%
16%
16%
15%
0.5%
0.5%
0.1%
16%
2005
0.4%
0.4%
0.1%
2006
0.1%
2007
Black/African American N - 23% U - 31%
White N - 37% U - 24%
Ethnicity Not Reported
Any CHC Patients - Medical Service
20,000
18,743
18,000
17,638
17,257
16,000
15,126
15,009
14,000
12,000
2003
2004
2005
Total Medical Patients
2006
2007
Any CHC Patients - Other Service
Types
2000
1,503
1500
1,418
1,223
1,104
1000
983
746
870
611
501
500
424
269
91
47
239
15
0
2003
2004
Total Dental Patients
Total Enabling Services Patients
2005
2006
Total Mental Health Patients
2007
Average Number of Visits Per User
Measures Practice Quality, Comprehensive Care, and Acuity
Calculation:
Total Provider Medical Encounters
(physicians and mid-levels only)
- divided by Total Medical Users (Patients)
The Measure is Calculated in the Same Manner for Each Type of
Service Provided by a Health Center
Any CHC - Average Number of Visits Per
User
4.5
4.23
4.0
3.60
3.5
3.26
3.23
3.22
3.0
2.87
2.5
2.0
2.41
3.24
3.00
3.02
2.84
2.97
2.33
2.40
2.13
1.89
1.70
1.89
1.5
1.47
1.30
1.0
2003
2004
2005
2006
Medical - N - 3.18 U - 3.14
Dental - N - 2.41 U - 2.41
Mental Health - N - 4.93 U - 4.90
Enabling Services - N - 2.80 U - 2.98
2007
Any CHC - Patient Mix by Payer Type
60.0%
50.5%
50.0%
40.0%
45.4%
51.6%
46.3%
45.1%
30.5%
30.0%
28.2%
23.6%
20.0%
16.8%
14.5%
23.9%
15.0%
9.9%
10.0%
0.0%
15.6%
23.1%
14.6%
11.0%
14.0%
11.4%
0.0%
9.2%
0.0%
0.0%
0.0%
0.0%
2003
2004
2005
2006
2007
Uninsured Users N - 39% U - 41%
Medicaid Users N - 35% U - 39%
Medicare Users N - 8% U - 6%
Other Public Users N - 2% U - 3%
Private Insurance Users N - 16% U - 11%
Any CHC - Patient Mix by Payer Type
10,000
9,530
9,304
8,171
8,000
6,864
6,774
6,000
4,608
4,000
2,000
0
4,976
4,513
4,155
3,538
2,528
2,169
2,266
2,750
1,741
2,755
2,515
2,046
2,072
0
1,388
0
0
0
0
2003
2004
2005
2006
2007
Uninsured Users N - 39% U - 41%
Medicaid Users N - 35% U - 39%
Medicare Users N - 8% U - 6%
Other Public Users N - 2% U - 3%
Private Insurance Users N - 16% U - 11%
Any CHC Patient Income Level
60%
54.4%
50%
47.4%
49.1%
40%
34.3%
35.0%
46.4%
37.0%
42.3%
39.2%
30%
27.7%
20%
14.5%
10%
13.4%
3.0%
0%
13.9%
2.5%
1.2%
2003
13.8%
0.9%
2004
2.1%
0.6%
2005
13.4%
2.4%
3.2%
1.4%
0.9%
2006
Percent with Income: 100% and Below FPL
Percent with Income: 101% to 150% of FPL
Percent with Income: 151% to 200% of FPL
Percent with Income: Over 200% of FPL
Percent with Income: Unkonwn
2007
Any CHC - Number of Patients
Contributing Factors:
CF1:
CF2:
CF3:
CF4:
CF5:
CF6:
Any CHC - Number of Patients
Restricting Factors:
RF1:
RF2:
RF3:
RF4:
RF5:
RF6:
Next Steps
Any CHC - Number of
Patients
Performance Improvement Options:
PIO1
PIO2
PIO3
PIO4
PIO5
Current Ratio
Measures Financial Liquidity
Minimum of 1.0 - with 2.0 preferred
Calculation:
Current Assets / Current Liabilities
Source: Month End and Year End Balance Sheet - One of the Routine
Financial Statements.
The Balance Sheet is a snapshot of the financial
position of the organization at the point in time (date) of
the Financial Statement.
All activities of the health center (What people do) impacts
the Current Ratio:
Increased Encounters = Increased Revenue = Improved
Profitability = Increase in the Current Ratio
Current Assets
Cash or Readily Converted to Cash
Cash
Net Patient Services Accounts Receivable
Grants and Contracts Receivable
Prepaid Expenses (rent, insurance, etc.)
Current Liabilities
Expenses /Obligations Due in One Year Time
Accounts Payable
Accrued Expenses (payroll taxes/withholdings, uncompensated
absences, etc.)
Capital Leases - Current Portion
Lines of Credit
Notes/Mortgage Payable - Current Portion
Any CHC Current Ratio
3.5
3.00
3.0
2.5
2.27
2.0
1.5
1.69
1.86
1.42
1.0
0.5
0.0
2004
2005
Current Ratio
2006
BPHC Minimum
2007
2008
BPHC Preferred
Any CHC Balance Sheet Data
Description
Cash
Patient Accounts Receivable - Net
Grants and Contracts Receivable
Accounts Receivable - Other
Other Current Assets
Total Current Assets
Accounts Payable
Accrued Payroll and Related Expenses
Deferred Revenue
Other Accrued Liabilities
Line of Credit & Short-term Notes
Current Portion - Long-term Debt & Cap Leases
Total Current Liabilities
Current Ratio (CA/CL)
Working Capital (CA-CL)
Prior Year
Audit
Jan 31, 2004
$
182,980
$
736,069
$
34,897
$
143,439
$
202,297
$ 1,299,682
$
105,072
$
337,021
$
59,303
$
47,009
$
$
219,260
$
767,665
1.69
$
532,017
Prior Year
Audit
Jan 31, 2005
$
284,891
$ 1,237,990
$
$
143,300
$
215,841
$ 1,882,022
$
120,309
$
304,145
$
60,167
$
19,633
$
$
123,708
$
627,962
3.00
$ 1,254,060
Prior Year
Audit
Jan 31, 2006
$
333,982
$ 1,341,604
$
57,258
$
234,596
$
252,430
$ 2,219,870
$
283,020
$
411,554
$
57,705
$
28,971
$
$
196,668
$
977,918
2.27
$ 1,241,952
Prior Year
Audit
Jan 31, 2007
$
918,327
$
997,654
$
$
231,288
$
266,634
$ 2,413,903
$
459,152
$
466,270
$
134,405
$
30,287
$
131,066
$
78,708
$ 1,299,888
1.86
$ 1,114,015
UNAUDITED
Jan 31, 2008
(12 m onths)
$ 678,979
$ 1,501,358
$ 264,633
$ 128,815
$ 280,379
$ 2,854,164
$ 720,815
$ 562,052
$ 382,780
$
2,487
$ 131,066
$ 209,774
$ 2,008,974
1.42
$ 845,190
Percent
Change
2004 to 2008
271.1%
104.0%
658.3%
-10.2%
38.6%
119.6%
586.0%
66.8%
545.5%
-94.7%
#DIV/0!
-4.3%
161.7%
-16.1%
58.9%
Variance
2004 to 2008
$
495,999
$
765,289
$
229,736
$
(14,624)
$
78,082
$ 1,554,482
$
615,743
$
225,031
$
323,477
$
(44,522)
$
131,066
$
(9,486)
$ 1,241,309
-0.27
$
313,173
Total Net Assets
Net Worth
Calculation:
Total Assets (Audited Balance Sheet)
- Minus -
Total Liabilities (Audited Balance Sheet)
The difference between what the organization owns minus the debts the
organization owes. Negative Net Assets is an indication of severe financial
weakness and raises the question of financial viability.
Any CHC - Total Net Assets
$5,000,000
$4,368,766
$4,000,000
$3,853,603
$3,094,507
$3,238,584
$3,000,000
$2,000,000
$2,312,196
2004
2005
2006
Total Net Assets
2007
2008
Debt Management Ratio
Measures the Debt Load - Percent of Debt to Total Assets
Calculation:
Total Liabilities (Audited Balance Sheet)
- Divided by -
Total Assets (Audited Balance Sheet)
The target is a Debt Management Ratio below 0.50 (or less than 50% of Total
Assets tied up in Debt). A Debt Management Ratio in excess of 1.0 is an indication
of excessive debt load and is an indicator that the organization’s financial viability is
in question.
Any CHC - Debt Management Ratio
1
0.75
0.5
0.3
0.24
0.25
0.26
0.32
0.19
0
2004
2005
2006
Debt Management Ratio
2007
Maximum Target
2008
Increase/(Decrease) in Net Assets
Measures Financial Results from Operations
Calculation:
Total Operating Revenues (Audited Stmt of Activities)
- Minus -
Total Operating Expenses (Audited Stmt Activities)
Donated Capital Assets increase Net Assets but are not included in order to
evaluate the results from operations only.
Any CHC - Increase/Decrease in Net Assets
$16,000,000
$13,000,000
$10,000,000
$7,000,000
$4,000,000
$825,178
$1,000,000
$233,200
$73,405
$63,282
($211,082)
($2,000,000)
2004
2005
2006
2007
2008
Total Revenues
Total Expenses
Increase/Decrease in Net Assets - Operating
Incr/Decr in Net Assets - w/Cap Grants & Non-Op
Net Patient Services Revenue
Measures Amount of Revenue Derived from Patient Services
Calculation:
Total Patient Services Revenue (per Audit)
Net of Adjustments for Contractual Allowances, Discounts, Bad
Debt, and Reserve for Doubtful Accounts
Patient Services Revenue is an important resource
for covering the costs of providing services.
These revenues should increase over time due to
inflation and more importantly due to growth in
the number of patients served annually.
Any CHC - Net Patient Services Revenue
$9,000,000
$8,042,489
$8,000,000
$7,692,353
$7,097,036
$7,000,000
$6,312,193
$6,350,500
$6,201,508
$6,000,000
$4,954,801
$5,000,000
$4,543,650
$4,798,203
$4,000,000
$3,950,774
$3,000,000
2004
2005
2006
2007
Net Patient Services Revenue - Audit (Accrual)
Net Patient Services Receipts Collected UDS (Cash)
2008
Any CHC - Federal 330 Grants & Other Sources of
Revenue
$8,000,000
$7,000,000
$6,116,399
$6,461,881
$6,000,000
$4,770,549
$5,000,000
$4,485,696
$4,000,000
$3,000,000
$3,595,469
$2,765,861
$2,375,679
$1,828,127
$2,000,000
$1,993,240
$1,658,927
$1,000,000
2004
2005
2006
2007
Grant - Federal 330 Health Center Cluster - CHC and HCH
Other Sources of Revenue
2008
Any CHC - Percent of Patient Services and Other
Non-Federal 330 Sources of Revenue
75%
65%
58.0%
57.0%
57.2%
55.7%
55%
55.4%
45%
35%
24.9%
25.1%
2005
2006
27.1%
25%
25.5%
23.1%
15%
2004
2007
Other Non-Federal CHC Sources of Revenue
Net Patient Services Revenue
2008
Percent of Income from BPHC Receipts
Measures Efficiency in Establishing Other Sources of Income
Calculation:
BPHC Health Center Cluster Grant Funds
- divided by -
Total Annual Income from All Sources
Any CHC - Percent of Income from BPHC
Receipts
25%
21%
21%
20%
19%
19%
17%
15%
10%
2003
2004
2005
2006
Percent of Income from BPHC
% BPHC Receipts - National Average 2006 - 19%
% BPHC Receipts - Rural Average 2006 - 17%
2007
Percent Change: Net Patient Services Revenue
compared to
Net Patient Accounts Receivable
Measures Effectiveness of Patient Services Revenue Accounting Procedures
Calculation:
Percent Change in Net Patient Revenues
Compared to
(Audits Year to Year)
Percent Change in Net Patient Services Accounts Receivable
The trend lines should be a mirror image if accounting procedures
for patient services revenue are effective. Fluctuations and
crossing trend lines is an indication of the need for
accounting/audit adjustments to bring amounts in line with
realizable values (collectible amounts).
Any CHC - Percent Change: Net Patient Revenues
compared to Net Patient Accounts Receivable
80%
68%
60%
50%
52%
40%
38%
22%
29%
20%
8%
5%
0%
2%
-20%
-26%
-40%
2004
2005
2006
2007
Percent Change in Net Patient Revenues
Percent Change in Net Patient Accounts Receivable
2008
COLLECTION RATE
(Percent of Gross Charges Collected)
Measures Efficiency in Collecting Patient Services Revenue
Calculation:
Total Charges Collected (Table 9-D, Col. 3, Line 14)
- divided by -
Total Gross Charges (Table 9-D, Col. 2, Line 14)
The Calculation can be done for each payer type using the same
formula - subtotal for each payer type from Table 9-D.
Any CHC Percent of Gross Charges Collected
160%
149%
140%
120%
109%
107%
101%
96%
100%
80%
60%
40%
84% 79%
82%
78% 78%
94%
85%
71%
77%
58%
75%
57%
63%
53%
28%
29%
48%
27%
58%
53%
27%
22%
20%
0%
99%
0%
0%
2003
2004
Total N 62% U 59%
Medicare N 69% U 65%
Private Ins N 59% U 52%
2005
2006
2007
Medicaid N 88% U 84%
Other Public N 69% U 67%
Self-Pay N 23% U 18%
Issues that Affect the Collection Rate:
 Fee Schedule
 Patient Mix by Financial Payer Class
 Patient Registration Practices
 Billing and Collection Policies and Procedures
 Provider Coding Norms
 FQHC (Prospective Payment) Rate
 FQHC Rate Setting & Settlement Policies & Procedures
 Degree of Medicaid and Other Managed Care
 Sliding Fee Discount Minimum
 Sliding Fee Discount Policies and Procedures
 Contractual Agreements with Health Plans
 Staffing Level, Skills, & Training of Billing & Collection Office
 Data Systems
 Reporting Capabilities and Monitoring Activities
Average Charge Per Billable Encounter
Measures Effectiveness of Fee Schedule and Coding Practices
Calculation:
Total Gross Charges (for the period)
- divided by -
Total Billable Encounters (for the period)
Includes medical (physicians + mid-levels), dental, & mental health services
Data is obtained from the UDS Report - Tables 5 and 9-D
Any CHC Average Charge Per Billable Encounter
$250
$237
$225
$200
$190
$193
$172
$175
$150
$140
$125
2003
2004
2005
2006
Average Charge per Billable Encounter
National Average 2006 - $156
Urbanl Average 2006 - $170
2007
Average Collection Per Billable Encounter
Measures Effectiveness of Billing and Collection Efforts
Calculation:
Total Charges Collected (for the period)
- divided by -
Total Billable Encounters (for the period)
Includes medical (physicians + mid-levels), dental, & mental health services
Data is obtained from the UDS Report - Tables 5 and 9-D
Any CHC Average Collection Per Billable
Encounter
$150
$125
$125
$111
$100
$91
$75
$91
$80
$50
2003
2004
2005
2006
Average Collection per Billable Encounter
National Average 2006 - $96
South Carolina Average 2006 - $82
2007
Patient Payer Mix
Measures Distribution of Patients by Financial Class
Calculation:
Patient Users - Each Financial Class (UDS Table 4)
- Divided By -
Total Patient Users (UDS Table 4)
Due to significant differences in the average revenue received per
encounter by Third Party Payers and Self-Pay Patients the
Patient Payer Mix has a significant impact on revenue potential,
collection rates, and profitability.
Any CHC - Patient Mix by Payer Type
60.0%
50.5%
50.0%
40.0%
45.4%
51.6%
46.3%
45.1%
30.5%
30.0%
28.2%
23.6%
20.0%
16.8%
14.5%
23.9%
15.0%
9.9%
10.0%
0.0%
15.6%
23.1%
14.6%
11.0%
14.0%
11.4%
0.0%
9.2%
0.0%
0.0%
0.0%
0.0%
2003
2004
2005
2006
2007
Uninsured Users N - 39% U - 41%
Medicaid Users N - 35% U - 39%
Medicare Users N - 8% U - 6%
Other Public Users N - 2% U - 3%
Private Insurance Users N - 16% U - 11%
Any CHC - Patient Mix by Payer Type
10,000
9,530
9,304
8,171
8,000
6,864
6,774
6,000
4,608
4,000
2,000
0
4,976
4,513
4,155
3,538
2,528
2,169
2,266
2,750
1,741
2,755
2,515
2,046
2,072
0
1,388
0
0
0
0
2003
2004
2005
2006
2007
Uninsured Users N - 39% U - 41%
Medicaid Users N - 35% U - 39%
Medicare Users N - 8% U - 6%
Other Public Users N - 2% U - 3%
Private Insurance Users N - 16% U - 11%
Provider Team Productivity
Measures Provider/Practice Efficiency
Medical Team Calculation:
Total Provider Medical Encounters
(physicians and mid-levels only)
- divided by Physician FTEs + 50% of Mid-Level FTEs
The Dental Team Productivity is Calculated in the Same Manner
with Hygienists at 50% of the FTE Value
Any CHC - Medical Provider Team Productivity
6,000
4,654
4,500
4,468
4,442
4,012
3,815
3,000
3,342
3,048
4,084
3,612
3,129
3,084
3,033
2,994
1,221
1,500
4,258
3,931
1,206
1,076
1,132
994
0
2003
2004
2005
2006
2007
Medical Provider Team Productivity - N - 4280 U - 4183
Average Provider Productivity - Medical - Physicians Only - N - 3868 U - 3789
Average Provider Productivity - Medical - Mid-Levels Only - N - 2921 U - 2769
Medical Users Per Provider FTE - N - 1109 U - 1096
Any CHC - Dental Provider Team Productivity
15,000
13,400
12,500
10,000
9,100
7,500
5,000
3,500
2,526
2,500
1,000
0
1,500
1,458
771
470
2003
2004
2005
2006
Dental Provider Team Productivity - N - 2716 U - 2715
Dental Users Per Provider FTE - N - 975 U - 985
889
2007
Factors that Impact Provider Team Productivity

Hours of Operation for Each Site

Capacity of Each Site – Number of Exam Rooms, Number of Provider FTEs, Parking,
Space for Support Staff, and Patient Waiting Area

Provider Staffing Level versus Patient Demand for Each Site – including fluctuations in
patient demand

Medical/Dental Support and Patient Support Staff by Site

Total Hours Providers are Scheduled to See Patients Face-to-Face – daily/weekly/annually
(incorporate personnel leave benefits, training, regular meetings into analysis of hours)

Patient Scheduling Practices – including number scheduled per hour per provider, number
of days out that patient appointments can be made (90 to 120 days), unanticipated provider
absence (cancel or transfer appointed patients to another provider that day), degree of
walk-ins, timing of walk-ins, use of same day appointments, no show rate, how no show
rate and walk-ins are factored into scheduling practices, etc.

Closures for Holidays, Weather-related Events, etc.

Provider Turnover by Site – When, Number of FTEs, Period of Vacancy or Overlap, etc.

Start-up Activity of a New Site or Expanding Capacity

Telephone System Functionality – number of lines, number of staff answering lines,
number of staff that can make appointments

Patient Registration Practices – time it takes to process

Patient Wait and Cycle Time at each pass-off and from beginning to end of office visit
(patient satisfaction)

Volume of New Patients versus Existing Patients

Facility Layout by Site – does it facilitate patient flow or hinder it?
Average Number of Visits Per User
Measures Practice Quality, Comprehensive Care, and Acuity
Calculation:
Total Provider Medical Encounters
(physicians and mid-levels only)
- divided by Total Medical Users (Patients)
The Measure is Calculated in the Same Manner for Each Type of
Service Provided by a Health Center
Any CHC - Average Number of Visits Per
User
4.5
4.23
4.0
3.60
3.5
3.26
3.23
3.22
3.0
2.87
2.5
2.0
2.41
3.24
3.00
3.02
2.84
2.97
2.33
2.40
2.13
1.89
1.70
1.89
1.5
1.47
1.30
1.0
2003
2004
2005
2006
Medical - N - 3.18 U - 3.14
Dental - N - 2.41 U - 2.41
Mental Health - N - 4.93 U - 4.90
Enabling Services - N - 2.80 U - 2.98
2007
Any CHC - Support Staff Ratios
2.5
2.16
2.2
2.03
2.0
1.9
1.89
1.68
1.5
1.58
1.61
1.42
1.75
1.33
1.48
1.0
0.5
0.0
0
2003
0
0
2004
2005
2006
Direct Medical Support Ratio N - 1.70 U - 1.74
Patient Support Ratio N - 1.26 U - 1.22
Dental Support Staff Ratio N 1.39 U 1.36
2007
Uncompensated Care Ratio
Measures Efficient Use of BPHC Grant Funds
Calculation:
Sliding Fee Discounts + Medicaid Contractual
Adjustments (only if aggregate amount reduces gross charges)
- divided by -
BPHC Health Center Cluster Grant Funds
Any CHC Uncompensated Care
Ratio
250%
224%
225%
200%
175%
165%
170%
159%
150%
148%
125%
100%
2003
2004
2005
2006
Uncompensated Care to BPHC Receipts Ratio
UCR National Average 2006 - 140%
UCR Urban Average 2006 - 177%
2007
Factors Impacting the Uncompensated Care Ratio

Fee Schedule/Charge Master - Are Fees in Line with Market/National Norms? Set for All Services

Provider Coding Norms - Based on National Benchmarks/Under-coding

Sliding Fee Discount Policies and Procedures

Sliding Fee Discount Minimums - How do they compare with neighboring CHCs/National?

Sliding Fee for Ancillary Services - All Inclusive versus Separate Minimum?

Sliding Fee for Underinsured - Co-Pays and Deductibles?

Policy on Failure to Pay - How is the Patient Handled? Bad Debt Write-off?

Signage on Availability of Sliding Fee - How do Patients Know?

Methods Used to Inform Community About Discounted Services

Patient Registration Practices - How is the Application Process Handled?

FQHC (Prospective Payment) Rate

FQHC Rate Setting & Settlement Policies & Procedures

Amount of BPHC Health Center Cluster Grants

Patient Mix by Financial Payer Class - Sliding Fee (by category) and Medicaid

Billing and Collection Policies and Procedures

Staffing Level, Skills, & Training of Front Desk, Patient Reps, Billing & Collections

Data Systems - Is the data captured? How

Reporting Capabilities and Monitoring Activities
Percent of Administrative & Facility Costs
Measures Operating Efficiency for Overhead Costs
Calculations:
Total Administration Costs (Table 8-A, Col. (a), Line 15)
- divided by -
Total Accrued Costs (Table 8-A, Col. (c), Line 17)
Total Facility Costs (Table 8-A, Col. (a), Line 14)
- divided by -
Total Accrued Costs (Table 8-A, Col. (c), Line 17)
Any CHC Percent of Admin & Facility Costs
45%
40%
40%
37%
38%
35%
39%
36%
30%
24%
23%
25%
23%
20%
22%
22%
15%
10%
8%
8%
7%
5%
7%
7%
2004
2005
0%
2003
2006
2007
Administrative Cost Percentage - Nat. Avg. 25% U- 26%
Facility Cost Percentage - Nat. Avg. 7% U - 8%
Administrative and Facility Percent of Total FTEs - N - 40%
Any CHC - Current Ratio
Contributing Factors:
CF1:
CF2:
CF3:
CF4:
CF5:
CF6:
Any CHC - Current Ratio
Restricting Factors:
RF1:
RF2:
RF3:
RF4:
RF5:
RF6:
Any CHC - Current Ratio
Next Steps
PIO1
PIO2
PIO3
PIO4
PIO5
Performance Improvement Options: