Financial Management: Implementation of the Data Quality Management Control Program for the Military Health System (D-2002-141).

摘要

DoD health care managers should read this report. Military health care data is used for a variety of critical purposes, including managing patient care, determining the optimal health care system, and for financial management. These managers can directly impact the quality of the data collected. The audit was performed in support of Public Law 101-576, the 'Chief Financial Officers Act of 1990', and Public Law 103-356, the Federal Financial Management Act of 1994'. This audit supports our annual auditing of the DoD Military Retirement Health Benefits Liability and DoD Agency-Wide Financial Statements. The DoD office of the Actuary calculated the military retirement health benefits liability at $192.4 billion on the FY 2000 DoD Agency-Wide Financial Statements. The liability has tripled to more than $580 billion with the implementation of the National Defense Authorization Act for FY 2001, which extends medical benefits to military retirees who are medicare-eligible. This calculation relied significantly on health care inpatient and outpatient workload data compiled from the military treatment facilities and purchased care providers. The military treatment facilities visited did not fully implement the November 29, 2000, Assistant Secretary of Defense (Health Affairs) policy guidance for the Data Quality Management Control Program. The facilities did not adequately prepare or complete the Data Quality Management Control Review List and the Data Quality Statement. Although the Surgeons General were briefed on the results of the program, they had not emphasized training of personnel in the facilities in order to ensure data accuracy and standardization. Tricare Management Activity needs to adequately implement the Data Quality Management Control Program by initiating a DoD Instruction for program guidance.