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FGMSD-76-70 1 (1976-08-23)

handle is hein.gao/gaobaaajv0001 and id is 1 raw text is: UNITED STATE GE.,ERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 - DIVISION GF FINANCIAL AND GL-NERAL MANAGIEMV-T STUOI3 B-161475 AUG 23 1976 The Hcnorable Vernon McKenzife Acting Assistant Secretary of Defense (Health Affairs) Dear Xr. McKenzie: We have completed a survey of the accounting and information systems used to evaluate cost tnd workload in military hospitals. '-e noted that the way each of the military medical services account for :ost and workload data varied and that there were no standard accountinc and informa- tion systems for recording and reporting comparable data. It was virtually impossible, therefore, for Department of Defense (DOD) officials to make valid comparisons of efficiency and effectiveness of military service hospitals. in order to make rough ccmparisons of cost and output at three military hospitals we visited, it was necessary to adjust some financial and otner data produced by the account- ing and information systems and to obtain data not included in the systems. Our comparisons disclosed indications of disparity in the allocation of resources. On May 20, 1976, we briefed representatiN.s from your office and the Assistant Sezretary of Defense, Comptroller, on our survey observations. They generally concurred with our ooservations and stated th3t a lack of consistency and comparability of available accountinc and of other infor- mation precluded DOD from maKing vall, comparisons of cost and workload data. During the briefing we advised the DOD representatives that we were expanding our work to cover additional hospitals and that, at the conclusion of the review, we will recuest formal comments from COD on any recommendations we might make. They said that, because the feasibility of establish- ing a standardized accounting system for recording and re- porting hospital costs and workload data is being considered, an interim written report frcm us containing our comments on the matters discussed during the briefing would be desiraole. Accordingly, this letter outlines the major proble-s we observed and includes a copy of the briefing material presented on May 20, i 76. FGMSD-76-70

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