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A Review of Financial Controls over Patient Accounts Receivable and Uncompensated Care at State Medical Institutions

July 2003

Report Number 03-045

Overall Conclusion

The University of Texas Medical Branch at Galveston (UTMB) and The University of Texas Southwestern Medical Center at Dallas (UT Southwestern) have established adequate processes and systems to identify, record, and collect accounts receivable from patient billings, and their bad debt write-offs appear reasonable. Although UTMB and UT Southwestern write off a large percentage of patient accounts receivable, we found that the factors leading to the write-offs are largely outside of their control.

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