Add summary section to Budget Report

[jmcameron]

Currently, the budget report lists sections for Income and Expenses along with a final line for the combined totals.

Based on budgets manually created in the past for one of the production sites, it would be helpful to add a final summary section that lists the following totals (to help administrators and the board to evaluate the financial situation of the hospital):

• Resultat sans compte 75, 71 et 77 [Total local income from medical activities]
• Resultat sans compte 71 [Total income from all sources]
• Recettes locales, cash (12 mois) [True local income, but not what was billed and not received]
• Total subventions [Total subsidies]
• Total financement (12 mois) [Total cash + subsidies]
• SOLDE [Balance of total expenses - (total cash + subsidies)

NOTES:

• 75 are the non-medical income sources
• 71 are external subsidies like PCUSA, World Bank project, etc.
• 77 is tangible fixed assets

Since these account numbers are OHADA specific, it would be useful to create account categories for 75+71+77 so that the "Total income from medical services" can be computed in a way that is easily adapted if any other accounting scheme is adopted. And note that even in successive versions of OHADA, it is possible for these account numbers to change meaning.

[jniles]

To group/label these accounts and move them in and out of totals, I think this is what "account references" is for. So I don't know that new code needs to be written to parse account numbers.

It might be helpful for @lomamech to provide some perspective on the setup at IMCK.

Do you have any insight into what makes up this category?

Recettes locales, cash (12 mois) [True local income, but not what was billed and not received]

I'm curious what this means in practice. It sounds like it is "realized income" or some form of cashflow. Does this account for clients who paid for invoices made in a previous budgeting period? E.g. if I pay for care I received last year on today's date, is that counted on this year's budget but not on last year's budget? Or, if I run last year's budget report, does it show up there and get excluded from this year's budget?

[jmcameron]

It might be helpful for @lomamech to provide some perspective on the setup at IMCK.

Do you have any insight into what makes up this category?

Recettes locales, cash (12 mois) [True local income, but not what was billed and not received]

I'm curious what this means in practice...

All excellent questions. The example that I have includes the summary section as I described it. I believe that section was created manually by the accountant at IMCK. I asked Larry to clarify the items and that is what the descriptions above come from. We may need to discuss these items further with Larry to make sure we capture what would be most helpful to the Board or other folks reviewing the hospital's finances.