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<classification authority="sudocs">GA 1.13:GAO-04-967T</classification>
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 <subject>Billing procedures</subject>
 <subject>Collection procedures</subject>
 <subject>Debt collection</subject>
 <subject>Government collections</subject>
 <subject>Health care costs</subject>
 <subject>Health care programs</subject>
 <subject>Health care services</subject>
 <subject>Health insurance</subject>
 <subject>Insurance companies</subject>
 <subject>Internal controls</subject>
 <subject>Veterans benefits</subject>
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 <subject>Timeliness</subject>
 <subject>VA Revenue Action Plan</subject>
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 <title>VA Medical Centers: Internal Control Weaknesses Impair Third-Party Collections</title>
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<abstract>In the face of growing demand for veterans&apos; health care, GAO and
the Department of Veterans Affairs Office of Inspector General	 
(OIG) have raised concerns about the Veterans Health		 
Administration&apos;s (VHA) ability to maximize its third-party	 
collections to supplement its medical care appropriation. GAO has
testified that inadequate patient intake procedures, insufficient
documentation by physicians, a shortage of qualified billing	 
coders, and insufficient automation diminished VA&apos;s collections. 
In turn, the OIG reported that VA missed opportunities to bill,  
had billing backlogs, and did inadequate follow-up on bills.	 
While VA has made improvements in these areas, GAO was asked to  
review internal control activities over third-party billings and 
collections at selected medical centers to assess whether they	 
were designed and implemented effectively.</abstract>
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<note>Testimony</note>
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 <topic>Internal controls</topic>
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