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DOCUMENT RESUME
04577 - (B0185081] (Restricted)
[Beview of the VA Internal Audit Service Report en the Midwest
Organ Bank]. HRD-78-30; 3-133044. January 17, 1978. 3 pp. +
enclosure (9 pp.).
Report to 2ep. Day Roberts, Chairman. House Committee on
Veterans@ Affairs; by 1er B. Staats, Comptroller General.
Issue Area: Health Programs: Federal Sowernment Control of Costs
Through Direct Delivery Programs (1216).
Contact: Human Rtsources Div.
Budget Function: Veterans Beaefits and Services: Hospital and
medical Care for Veterans (703).
Organization Concerned: Veterans Administration.
Congressional Relevance; House Committee on Veterans0 Affairs.
methods usad by the Veterans Adsiaistrationts (70's)
Internal Audit Service (UAS) to measure the costs incurred by
the Kansas City VA hospital in rapport of the Midwest Organ Bank
were Y.eviewed as to their approlriateness. in addition, a review
was mads of &ae 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
inte:nal and audit repcrt; and a review of some of the Internal
Audit Servic4 auditors$ documentation was carried out.
Findings/Conclusions: For the most part, ze Va's Internal Audit
Service had used appropriate methodologies to measure the costs
incurred by the Govcrnment in support of the organ bank
operation. Due to the lack of complete documentation, IlS
auditors were unable to identify all of the costs incurred by
the 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 rept..ted 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 orgai bank. Because of an oversight by VA
auditors, other expendable supply costs for July I to September
21, 1976, were absent from the VAs calculation. lAS calculated
this amount to be S335. Recommendations: The Administrator of
Veterans Affairs should direct the Kansas City VA hospital to
insure that future hospital operating information is recorded
accurately and completely, with particular attention to staft
compensatory time reports and equipment service records. The
Administrator should also direct the IAS to correct the
computation of other expendable supplies in its final report.
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