WORK COUNT IN THE PHARMACY
Section I. OVERVIEW OF THE CONCEPT OF WORK COUNT
The Army requires the pharmacy to maintain a record of the work it performs.
This "work count" affects staffing and budgeting of money for the pharmacy. Therefore,
it is important that the work count accurately reflects the work performed by the
pharmacy. The work count concept and how the work count is calculated will be
considered in this lesson.
THE WORK LOAD REPORT
The workload report is submitted to the Patient Administration Division (PAD)
and may be reported to the Force Development Office and Comptroller. Until recently,
the workload was reported using the guidelines established in AR 40-418, Medical
Statistical Reporting. However, recent changes have been made in workload reporting.
The reporting system now used is referred to as the Uniform Chart of Accounts (UCA).
OVERVIEW OF THE UNIFORM CHART OF ACCOUNTS
a. The UCA is a workload reporting system recently established by the
Department of Defense. This system is the basis for establishing a uniform reporting
methodology. This lesson will address consistent financial and operating performance
data to assist managers who are responsible for health care delivery in the military fixed
facility medical system.
b. The purpose of UCA is to determine the total cost of the pharmacy operation
to include labor, supply, training, and overhead and to distribute that total cost to those
UCA work centers (customers) served by the pharmacy. Additionally, the unit cost data
obtained reflects the total cost of the pharmacy operations to include military pay,
depreciation, and support.
c. Pharmacy financial operations significantly affect the health care facility
budgetary process. The UCA, through its reporting methodology, effectively reflects the
pharmacy contribution to the overall management system. This contribution makes it
imperative that data reported are accurate and uniform throughout the Army.