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 <subject>Executive compensation</subject>
 <subject>Fringe benefits</subject>
 <subject>Hospitals</subject>
 <subject>Internal controls</subject>
 <subject>Nonprofit organizations</subject>
 <subject>Pay</subject>
 <subject>Payroll systems</subject>
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 <subject>Private sector practices</subject>
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 <title>Nonprofit Hospital Systems: Survey on Executive Compensation Policies and Practices</title>
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<abstract>As a part of Congress&apos;s continuing efforts to oversee the
activities of the nonprofit sector, it asked us to review	 
executive compensation issues at selected private, nonprofit	 
hospital systems to gain an understanding of the policies and	 
practices related to the salaries, benefits, travel, gifts, and  
entertainment expenses paid by these hospital systems. Our	 
study&apos;s key questions were as follows: (1) What corporate	 
governance structure do selected hospital systems report as	 
having in place over executive compensation? (2) What is the	 
basis for the compensation and benefits earned by, awarded to, or
paid to the executives as reported by selected hospital systems? 
(3) What internal controls do selected hospital systems report as
having in place over the approval, payment, and monitoring of	 
executive travel and entertainment expenses, gifts, and other	 
perquisites? On June 5, 2006, we briefed Congressional staff on  
the results of our work. This report transmits the briefing	 
provided to Congressional staff, as amended to reflect some	 
additional observations.</abstract>
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<note>Correspondence</note>
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 <searchTitle>GAO-06-907R; Nonprofit Hospital Systems: Survey on Executive Compensation Policies and Practices;
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 <topic>Executive compensation</topic>
 <topic>Fringe benefits</topic>
 <topic>Hospitals</topic>
 <topic>Internal controls</topic>
 <topic>Nonprofit organizations</topic>
 <topic>Pay</topic>
 <topic>Payroll systems</topic>
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 <topic>Private sector practices</topic>
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