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What is the VA managerial cost accounting?

Back in the 1990’s a public law was passed that required government agencies to have a managerial cost accounting or MCA system to be able to provide financial reports to congress. DSS is the VA managerial cost accounting system that enables us to determine exactly what it costs to deliver services to veterans.

How are costs assigned to departments in MCA?

MCA extracts costs from the VA payroll and general ledger. These are assigned to departments based on activity reports from physicians and managers (at some sites, all staff provide activity reports). Six categories of expense are assigned in this step.

What is the MCA program?

MCA consists of a set of programs that uses relational databases to provide cost and other information needed by managers and clinicians. MCA has been implemented throughout the U.S. Department of Veterans Affairs (VA) healthcare systems.

Why does the VA need VIREC?

To advance VA capacity to use data effectively for research and quality improvement and to foster communication between data users and the VA healthcare community. Activities 10/2016 11 Session roadmap Introduction to VIReC


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