Summary

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.