Within healthcare finance, the comptroller and treasurer often supervise managers responsible for which functions?

• A. Patient accounts management and cash management
• B. Payroll and benefits administration
• C. Strategic planning and budgeting
• D. Facilities maintenance

Answer: (A)

In healthcare finance, the core money flow functions fall under the supervision of those two roles: the comptroller handles the accounting, financial reporting, and internal controls, while the treasurer oversees cash management. The manager responsible for patient accounts focuses the revenue cycle—billing patients and payers, tracking receivables, and managing collections—so money that should come in is recorded accurately and pursued when needed. The manager in charge of cash management handles daily cash receipts and disbursements, liquidity planning, banking relationships, and short-term financing. Together, these areas keep the hospital’s finances solvent by ensuring accurate revenue recognition and reliable cash flow, which is especially crucial when reimbursement from patients and payers can be delayed. Other functions like payroll and benefits, strategic planning and budgeting, or facilities maintenance sit more naturally under human resources, financial planning, or operations, respectively, rather than under the comptroller and treasurer.