U.S. Department of Health and Human Services
Indian Health Service: The Federal Health Program for American Indians and Alaska Natives

Health Information Management


Health Information Management (HIM)

Coding Resources

Coding Protocol Plan

    The Coding Protocol Plan is a useful tool in developing local coding policies and procedures and implementation of a coding compliance program that advances the prevention of fraud and abuse, while furthering the mission of providing quality healthcare to our patients.

    The Plan was written by Brett Maycock, California Area Clinical Application Coordinator (CAC)/HIM, and implemented by the Naval Hospital Oak Harbor, and adopted by the Area Health Information Management Consultants.

Coding Compliance Plan

    The Coding Compliance Plan is an excellent guide for coders, providers, and billers. The original document comes from Peggy Shults at Claremore Indian Hospital, Claremore, Oklahoma.

Internal Control Policy

    This chapter establishes the Indian Health Service (IHS) policy for recording, controlling, and otherwise accounting for patient-related resources; and for ensuring the accuracy and timeliness of receivable and revenue reporting in the financial statements of the IHS. It also establishes specific internal controls to safeguard and properly account for revenue and related assets, and defines the authorities for collecting debts owed to the IHS by third-party sources and non-beneficiary patients.

    Third Party Internal Controls

Revenue Operations Manual

    The Indian Health Service Revenue Operations Manual provides a system-wide reference resource for all Indian, Tribal, and Urban (I/T/U) facilities across the United States, to assist any and all staff with any function related to business operation procedures and processes.

    Revenue Operations Manual (ROM)


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