SCOPE OF LESSON
This lesson provides you with standard interpretations of UCA definitions and
guides to be followed in counting pharmacy procedures. The UCA weighted procedures
are work-center oriented. In the work-center method of reporting, the goal is to identify
the cost associated with providing pharmacy support to the specific activities (work-
centers) of the medical center (MEDCEN) or medical department activity (MEDDAC).
The UCA Manual (DOD Manual 6010.l0M Uniform Chart of Accounts) lists criteria for
identifying a work-center. The entire pharmacy service is identified as a work-center
and the centralized or decentralized activities of the pharmacy service (for example,
supply, manufacturing, unit dose, outpatient, and pediatric pharmacy) are not
considered separate work-centers. Examples of activities correctly identified as work-
centers are provided herein. Much of the material in this lesson was taken directly from
HSC Pam 40-5: Uniform Chart of Accounts, Pharmacy Counting Procedures, dated
15 October 1981.
Section II. THE UNIFORM CHART OF ACCOUNTS AND THE PHARMACY
PHARMACY PROCEDURES DEFINITIONS
a. Prescription. Count of a written order for a medication or device prescribed
for an individual patient. A refill is counted the same as a prescription. Handouts
through the pharmacy will be weighted with a value of 0.6.
b. Outpatient of Troop Clinic Issue. Count each handout or pre-pack issued
to clinics for reissue to individual outpatients by non-pharmacy personnel.
c. Sterile Product. Count each parenteral bottle, bag, or syringe that is
prepared by the pharmacy that has any number of additive parenterals and is ready for
d. Unit Dose. Count each medication dose filled for inpatients at each filling of
the patient's drawer or the preparation of stat doses.
e. Bulk Issue. Count each line item issued to wards or clinics by the pharmacy
for day-to-day operation or administration to inpatients or outpatients.