**GAO-08-675**                      Published: Jun 10, 2008. Publicly Released: Jul 10, 2008.                  

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## Highlights

GAO previously reported that continuing problems in billing and collection processes at the Department of Veterans Affairs (VA) impaired VA's ability to maximize revenue from private (third-party) insurance companies. VA has undertaken several initiatives to address these weaknesses. GAO was asked to perform a follow-up audit to (1) evaluate VA billing controls, (2) assess VA-wide controls for collections, (3) determine the effectiveness of VA-wide oversight, and (4) provide information on the status of key VA improvement initiatives. GAO performed case study analyses of the third-party billing function, statistically tested controls over collections, and reviewed current oversight policies and procedures. GAO also reviewed and summarized VA information on the status of key management initiatives to enhance third-party revenue.

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## Recommendations for Executive Action

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## Topics

Health Care

AccountabilityBilling proceduresCollection proceduresData collectionData integrityDebt collectionDocumentationHealth care cost controlHealth care costsHealth care servicesHealth centersHealth insuranceInsurance companiesInternal controlsInvoicesMedical care cost recoveryPolicy evaluationRecords managementVeterans hospitalsMedical expense claimsPolicies and proceduresStandards (health care)