B. Overview of VA Cost Methods

3. How can I find the costs of a specific facility, or a specific department?

Cost Distribution Report

The Cost Distribution Report (CDR) ceased production in 2004, supplanted by DSS.  The CDR documented the use of the VA Medical Care appropriation. This web page describes the CDR and resources needed by researchers who use the CDR. It includes links to these CDR resources. The CDR contains estimates of the expenditures for patient care (cost per day) and support departments at each VA medical center. It is the only comprehensive source of historical information for what patient care services were funded by VA prior to 1998.
View an overview of the Cost Distribution Report

DSS Department Level Extract

The Decision Support System (DSS) data can be used to identify costs for a medical center or department. DSS data exist for fiscal years 2000 and up. We recommend working with the Account Level Budget Cost Centers (ALBCC) or the the National Data Extract (NDE) Files.
View an overview of the Decision Support System (DSS)

Financial Management System (FMS) Data

This is the summary of the VA general ledger. FMS is a source of VA nationwide data that can be used for cost analysis. For example, the analyst can find the national average annual cost of different types of staff, or the average cost of staff at a particular local VA medical center.
View an overview of the Financial Management System (FMS)

Financial Management System (FMS) Data - OBOCE AND OBLOE Files

Obligations by Budget Object Code Extract (OBOCE) and Obligations by Organization/Program Extract (OBLOE) files are contained within the FMS system. For more information on these files, please read chapter 3.2 of the Micro-Cost Handbook
View an overview of the Financial Management System (FMS)