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  • Publications | Auditor General of British Columbia
    of the 2003 04 Annual Service Plan Reports of Government July 2005 Assesses the annual reports of 34 ministries and Crown corporations as well as the government wide Strategic Plan Report The report was discussed by the Legislative Assembly s Select Standing Committee on Public Accounts on January 31 2006 Audit of the Government s Corporate Accounting System Part 1 June 2005 An audit of government s accounting system covering controls over the operating system database and governance The report was discussed by the Legislative Assembly s Select Standing Committee on Public Accounts on March 5 2007 2004 2005 Annual Report of the Auditor General of British Columbia June 2005 Managing Interface Fire Risks and Firestorm 2003 Provincial Review Joint Follow up of 2001 2002 Report 1 May 2005 Earthquake Preparedness Follow up of the recommendations of the Select Standing Committee on Public Accounts contained in its Fourth Report of the 3rd Session of the 36th Parliament May 2005 Third Follow up of 2000 2001 Report 4 Management Consulting Engagements in Government March 2005 Pages first previous 18 19 20 21 22 23 24 25 26 next last Find a publication Keywords Start date Year Year 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 End date Year Year 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 Subject Any Annual Reports Education Environment Natural Resources Finance Follow up Reports Forestry Governance Accountability Health

    Original URL path: http://www.bcauditor.com/pubs?keys=&date_filter[min]=&date_filter[max]=&tid=All&page=21 (2016-02-12)
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  • Ministry of Health
    because of balanced budget legislation Health Authorities are not allowed to spend more than their allotted amount and are therefore required to keep spending within their budget limits PNBF is a method of allocating a pool of health funds among regions based on their populationâ s relative need for health care When using the PNBF tool ministry staff consider the following factors Population demographics The size and demographic composition of regional populations by age gender and socio economic status determine the need for health care services Utilization The use of health care services by the provincial population varies significantly by age gender and socio economic status Inter regional flows Because residents can receive services in other health authority regions than the one they reside in the model re allocates funds to the health authorities providing the services Regional costs Adjustments are made for differences in the cost of delivering health care in different regions due to remoteness or to the higher costs inherent in large specialized acute care facilities In January 2010 the ministry developed an additional tool that divides the population of B C into 13 population segments e g end of life cancer maternity frail in long term

    Original URL path: http://www.bcauditor.com/book/export/html/777 (2016-02-12)
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  • Ministry of Health Expenditures
    most respects MSP is a fee for service funding model where physicans and supplementary health care practitioners are paid per service provided All British Columbia residents contribute payments called premiums to the plan according to their income level During 2011 12 3 8 billion was spent on MSP Since 2008 09 this amount has steadily increased year over year see Exhibit 6 Each year the MSP program area prepares a budget based on historical spending trends and any known upcoming changes e g new agreements with physicians The budget is reviewed by the ministryâ s finance area in making budget allocation decisions This review occurs before the health authority budgets are considered although the MSP allocation for a given year will be revisited if the health authority amount is found to be insufficient  FUNDING OF PHYSICIANS AND SUPPLEMENTARY HEALTH CARE PRACTITIONERS In 2011 12 a total of 3 8 billion was paid to physicians and supplementary health care practitioners This represents nearly 25 per cent of the health care expenditures incurred by the Ministry of Health in the last fiscal year Exhibit 7 outlines the categories included under Supplementary Health Care Practitioners along with the total amounts paid to

    Original URL path: http://www.bcauditor.com/book/export/html/778 (2016-02-12)
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  • Ministry of Health Revenue | Auditor General of British Columbia
    Ministry of Health Revenue Although the provincial government is the largest source of revenue for the Ministry of Health the Ministry earns revenue from a number of different sources including fees and licences the federal government as well as from investments see Exhibit 3 Included in the Miscellaneous category is revenue earned from the sale of goods and services and the receipt of grants and contributions The Health Special Account represents money received from BC Lottery Corporation which is paid to the provincial government in accordance with the Gaming Control Act Information about the 2011 12 revenues of the ministry was taken from the Office of the Comptroller General Public Accounts for the fiscal year ended March 31 2012 For more information go to the Public Accounts website Health Funding Explained up Ministry of Health Printer friendly version Health Funding Explained Ministry of Health Revenue Ministry of Health Ministry of Health Expenditures Physician Funding Models Ministry of Health Expenditures Health Authority Overview Health Authority Revenues Health Authority Expenditures Health Authority Capital Expenditures Looking Ahead To Future Health Audits Subscribe to alerts Notify me of new reports Notify me of new job postings I agree to receive email from the Auditor

    Original URL path: http://www.bcauditor.com/online/pubs/775/776 (2016-02-12)
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  • Physician Funding Models
    used to fund part time physician work practices where the volume of services provided would not provide service stability or dependable physician income and contracted physiciansâ management of complex or time consuming patient care by allowing them to bill for the actual amount of time spent with or on behalf of patients instead of the number and type of services Examples of types of clinical programs funded by APP are psychiatry oncology addictions treatment emergency rooms and primary care Medical On Call Availability Program MOCAP 2011 12 130M This program was created to meet the medical needs of new and unassigned patients requiring emergency care By definition a new or unassigned patient is not a patient of any physician participating in the call group The health authorities are responsible for managing MOCAP funds and they use the available funding to contract with physicians to provide emergency on call services The health authorities have contracts with physician call groups to provide specified coverage and are provided payment in accordance with the MOCAP policies Rural Funding 2011 12 50M The Ministry currently funds nine rural programs focused on recruiting and or maintaining physicians in rural practice Rural Retention Program established to enhance the supply and stability of physician services through payment of annual retention benefits to eligible physicians Rural General Practitioner Locum Program enables eligible general practitioners to have reasonable periods of leave from their practices for continuing medical education maternity leave vacation and health needs Rural Specialist Locum Program enables specialists in certain rural communities to have periods of leave from their practices for continuing medical education maternity leave vacation and health needs Rural Continuing Medical Education makes funds available to eligible physicians to assist with eligible educational expenses Rural Education Action Plan provides funds to support and facilitate the training

    Original URL path: http://www.bcauditor.com/book/export/html/779 (2016-02-12)
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  • Ministry of Health Expenditures
    Health Benefits Operations HBO was the administrative unit of the Ministry of Health responsible for registration and claims processing for the Medical Services Plan MSP and PharmaCare In 2004 MAXIMUS was selected by the Province to provide program management and administration services for both MSP and PharmaCare Under this ten year contract MAXIMUS provides services including enrolment account maintenance claims processing services document management and associated IT systems maintenance and production support Exhibit 10 shows the ministryâ s expenditures on HBO over the past four years For more information please visit the MAXIMUS website  HEALTHLINKBC The HealthLinkBC program provides health information to the public by telephone and website On the website users can find medically approved information on more than 5 000 health topics symptoms and medications tips for maintaining a healthy lifestyle an online directory of available health services and a phone number to call from anywhere in British Columbia to speak with a nurse On weekdays a dietitian is also available to talk about nutrition and healthy eating and at night pharmacists are available to answer medication questions In 2011 12 the Ministry of Health spent 31 million on HealthLinkBC VITAL STATISTICS The BC Vital Statistics Agency

    Original URL path: http://www.bcauditor.com/book/export/html/780 (2016-02-12)
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  • Health Authority: Overview
    managed by PHSA include the BC Cancer Agency Cardiac Services BC BC Centre for Disease Control and BC Transplant Each health authority must ensure its planning business operations and service delivery activities are aligned with government direction and that in conducting its affairs it achieves its mandate and performance expectations as well as the goals of government In 2011 12 the four goals that guided the British Columbia health system were effective health promotion prevention and self management to improve health and wellness for British Columbians British Columbians have the majority of their health needs met by high quality primary and community based health care and support services British Columbians have access to high quality hospital care services when needed and improved innovation productivity and efficiency in the delivery of health services Exhibit 13 shows the expenditures incurred by the health authorities over the last four fiscal years Health authorities earned revenue of 12 6 billion and incurred expenses of 12 6 billion for the 2011 12 fiscal year Although the Ministry of Health is the largest source of revenue for the health authorities health authorities earn revenue from a number of different sources including parking fees and licenses the

    Original URL path: http://www.bcauditor.com/book/export/html/782 (2016-02-12)
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  • Health Authority Revenues
    bottom line is nil Therefore the entity will only recognize revenue once capital assets have been purchased and are used by the entity Capital assets are resources such as buildings which are used in the operation of a program or service In recent years accounting standards have been changing with the recommendation that the revenue now be recognized in the year the contribution is used As a result if a contribution is received for the purpose of constructing a building the revenue will be recognized over the one or two years it may take to construct the building instead of over the 40 year life span Government issued a regulation directing government organizations to continue deferring capital contributions as they had in the past as long as there was a stipulation about the use of the contribution The Office of the Auditor General does not agree with this accounting treatment since current public sector accounting standards do not allow deferrals based on such a stipulation The stipulation must be such that a liability is created for example if the contribution is not used to construct a building it must be returned In 2011 12 the health authorities recognized 448 million in Amortization of Deferred Capital Contributions The revenues earned by health authority in this category are shown in Exhibit 17 Â PATIENTS CLIENTS AND RESIDENTS FEES In 2011 12 health authorities earned 344 million in revenue from Patients Clients and Residents Fees These fees include the following categories Residents of B C Self Pay â amounts paid by clients for extra non insured services e g access to television during hospital stay Non Residents of B C â amounts paid by Canadians whose main residence is outside the province WorkSafe BC â amounts compensated by the Workersâ Compensation Board of

    Original URL path: http://www.bcauditor.com/book/export/html/783 (2016-02-12)
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