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Resource Details


Modules on Board Financial Oversight

Resource Topic: Finance, Governance

Year Developed: 2019

Resource Type: E-Learning.

Primary Audience: Board of Directors

Language(s): English

Developed by: National Association of Community Health Centers (See other resources developed by this organization).

Resource Summary: The Modules on Board Financial Oversight were produced by NACHC and feature subject matter experts from BKD. This five-part series addresses the board’s role in financial oversight, how to read key financial statements, and highlights some key financial performance indicators typically monitored by health center boards. The content in the modules is foundational and intended for those new to board service, board members who want to build their confidence related to financial oversight, or board members that want a refresher on this topic. The Modules can be viewed by individual board members, by the full board as part of its own ongoing board education,* or during new board member orientation.* The Modules include: Module 1: The Board's Role in Financial Oversight Module 2: Reading and Understanding the Balance Sheet (Statement of Financial Position) Module 3: Reading and Understanding the Income Statement (Statement of Activities) Module 4: Understanding the Importance of Cash Flow Module 5: Key Financial Performance Indicators

Resource Details: Two Online Case Studies are also available to reinforce concepts covered in the Modules on Board Financial Oversight. The Case Studies can be used by individual board members or in a group setting. It is suggested that learners view all of the Modules prior to completing the Case Studies as they are designed to reinforce concepts covered in the Modules. *Please note that these resources are designed to complement training done by health centers to familiarize board members with the health center’s own financial statements.

This project is supported by the Health Resources and Services Administration (HRSA) of the U.S. Department of Health and Human Services (HHS) as part of an award totaling $6,625,000 with 0 percentage financed with non-governmental sources. The contents are those of the author(s) and do not necessarily represent the official views of, nor an endorsement, by HRSA, HHS, or the U.S. Government. For more information, please visit