Review of the VA Internal Audit Service Report on the Midwest Organ Bank

HRD-78-30: Published: Jan 17, 1978. Publicly Released: May 30, 1978.

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Methods used by the Veterans Administration's (VA) Internal Audit Service (IAS) to measure the costs incurred by the Kansas City VA hospital in support of the Midwest Organ Bank were reviewed as to their appropriateness. In addition, a review was made of the VA's Investigation and Security Service summary reports on the organ bank; interviews were conducted with the Internal Audit Service team responsible for the final VA internal and audit report; and a review of some of the Internal Audit Service auditors' documentation was carried out.

For the most part, the VA's Internal Audit Service had used appropriate methodologies to measure the costs incurred by the government in support of the organ bank operation. Due to the lack of complete documentation, IAS auditors were unable to identify all of the costs incurred by VA in support of the organ bank for the period July 1, 1972, through December 31, 1976. The VA hospital's costs in support of the organ bank were reported to be $476,853. Specific lacks in documentation were found in hospital records relating to staff overtime and compensatory time and to costs incurred to repair equipment used by the organ bank. Because of an oversight by VA auditors, other expendable supply costs for July 1 to September 21, 1976, were absent from the VA's calculation. IAS calculated this amount to be $335.

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