Uniform Accounting and Workload Measurement Systems Needed for Department of Defense Medical Facilities
FGMSD-77-8: Published: Jan 17, 1978. Publicly Released: Jan 17, 1978.
- Full Report:
The Military Departments do not have uniform procedures for preparing budget estimates, accounting for costs, measuring workload, and staffing medical facilities. Lacking comparable accounting and workload information, the Department of Defense (DOD) has been unable to make cost comparisons and evaluations of the management of military medical resources.
Following an interim report, DOD officials developed and are testing a system based on a uniform chart of accounts for hospitals. DOD plans to develop uniform budgeting and staffing procedures for military medical facilities.
Recommendation for Executive Action
Comments: Please call 202/512-6100 for additional information.
Recommendation: The Secretary of Defense should initiate uniform procedures for the accumulation and reporting of the military services' medical facility costs which are to be included in their operations and maintenance budget submissions; develop and issue uniform staffing criteria for military health care facilities; require that responsible Defense managers analyze uniform financial and workload information when it is developed and reported and take the necessary actions to allocate medical resources effectively and efficiently; and require that internal auditors participate in the development of uniform cost and workload systems for military medical facilities in order to assure that sufficient internal controls are included in the systems.