In my consulting practice, I am sometimes asked to assist in developing performance criteria for use in evaluating the position of clinic/office Administrator/Manager. In most cases we can all agree on the practice financial benchmarks that must be achieved. However, there needs to be other more subjective standards and criteria to consider when evaluating performance. 

This is an excellent summary of healthcare reform’s impact on employers and employees reprinted with permission from www.law.com.

One of the issues in this Tax Court memo decision involved leased vehicle deductions on personally owned vehicles used by a dentist and his wife but claimed on the dental practice's S Corporation return. Taxpayer argued that the vehicles were driven solely for business purposes, even by his wife, because he had applied veneers (cosmetic dental applications) to her teeth and anytime she drove a vehicle she was "a walking, talking billboard for the dental office." In addition each vehicle had a license plate holder displaying the name of the dental practice, which taxpayer insisted provided a valuable advertising service. The Tax Court ruled against the lease deductions citing taxpayer's failure to maintain adequate records to substantiate the business use of the vehicles by only offering handwritten calendars of daily work schedules with no allocations for personal and commuting use of vehicles. C. Michael Willock , TC Memo 2010-75 (Tax Ct.).

Do you audit medical record documentation internally? Here is a checklist you can use as a guide. However, keep in mind it is always good from a compliance standpoint to periodically engage an outside independent consultant to audit your charts.