Uniform Accounting and Workload Measurement Systems Needed for Department of Defense Medical Facilities

Abstract

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 the military medical facilities. 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 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.

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Document Details

Document Type
Technical Report
Publication Date
Jan 17, 1978
Accession Number
AD1168809

Entities

People

  • Elmer B. Staats

Organizations

  • United States Government Accountability Office

Tags

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Dental Personnel
  • Department Of Defense
  • Financial Management
  • Health Care
  • Health Care Facilities
  • Health Services
  • Hospitals
  • Manpower Utilization
  • Measurement
  • Medical Personnel
  • Military Hospitals
  • Military Medicine
  • Military Personnel
  • Personnel Management
  • Physicians
  • X Rays

Fields of Study

  • Medicine

Readers

  • Defense Financial Management and Audit.
  • Medical or Health Care Field.