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Monthly Department Cost Reports, 1949-1971
Monthly Department Cost Reports (5 linear feet, 1949-1971) contains operating and statistical statements. For each month, there is a report of the incomes, expenses and profits or losses of each floor, unit, patient service and laboratory, as well as summary data for each hospital division. There is also statistical data on the length of patient stay, the percent capacity of the unit, and the cost and income per patient day when applicable.
Starting in fiscal year 1954/55, there are only reports for September-June. In fiscal year 1970/71, there is a format change. The reports are for each quarter and are divided by division only. The reports list revenues, direct costs, operating amount, contribution percentage, total indirect costs, net income or expense, net income or expense year to date, and if applicable, percentage of occupancy, average length of stay, total expense per patient day and net income or expense per patient day.
Monthly Financial Reports, 1948-1975
Monthly Financial Reports (3 linear feet, 1948-1975) contains summaries of financial data for the major divisions of the university hospital system. For each month, the incomes, expenses, assets, liabilities, changes in accounts receivable allowances and patient statistics are recorded and compared to the budgeted amount for each division. The major divisions are University Hospital (1948-1952), General Hospital (1952-1964), General Division (1964-1975), Neuropsychiatric Institute (1948-1964), Veterans Readjustment Center (1948-1963), Children's Psychiatric Hospital (1955-1964), Mental Health Research Institute (1955-1957) and Psychiatric Division (1964-1975).
From fiscal year 1970/71 to 1973/74, there is also a monthly report called "Comparative Finance Report," which has a statistics section and a financial section. The statistics section lists patient days, patient occupancy percentage, discharges, and the average length of stay, as well as clinical visits if applicable. Statistics are recorded for the General Division, Main Hospital, Mott Hospital, Parkview Medical, Women's Hospital, and the Psychiatric Hospital. The financial section records revenue, salary and commodity expenses and net earnings for the general and psychiatric divisions and compares them to the budgeted amount and the previous year. It also includes a summary of the balance sheet for each of the two divisions.
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