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Accountant's Daily Report, 1926-1973

Accountant's Daily Reports (3 linear feet, 1926-1973) is comprised of reports by the accountants summarizing the financial status of the hospital. For each day, they recorded accounts receivable, statistics on the number of patients, cash and revenue. They also listed the cumulative statistics for the year, and the comparable amount for a year and two years prior. Starting in fiscal year 1948/49, a report was only created on the 10th, 20th, and last day of each month. Reports are not included for the following fiscal years: 1932/33, 1933/34, 1934/35, 1938/39, and 1940/41.

Beginning in fiscal year 1941/42, patient statistics were listed separately for each hospital. There is the University Hospital or General Division, and also the Neuropsychiatric Institute (1941-1966), Veterans Readjustment Center (1947-1963), Children's Psychiatric Hospital (1955-1966), Clinical Research Unit (1963-1971), and Psychiatric Division (1966-1971). Patient statistics were no longer included in the Accountant's Daily Reports after January 20, 1971.

Collection

Hospitals. Business office. (University of Michigan) records, 1926-1977 (majority within 1950-1970)

20 linear feet

The collection contains financial reports, budget information and patient statistics for the major divisions of the University of Michigan Hospitals. The major divisions include the General Hospital/General Division, Neuropsychiatric Institute, Veterans Readjustment Center, Clinical Research Unit, and Psychiatric Division.

The Hospitals Business Office record group contains financial reports, budget information and patient statistics for the major divisions of the University of Michigan Hospitals. The major divisions include the General Hospital/General Division, Neuropsychiatric Institute, Veterans Readjustment Center, Clinical Research Unit, and Psychiatric Division. The Hospitals Business Office records are divided into seven series. The majority of the series contain financial and statistical reports on the university hospital, bound into volumes by fiscal year. The fiscal year runs from July to June.

Folder

Business Office Standards and Financial Analysis, 1928-1972

Business Office Standards and Financial Analysis (2 linear feet, 1928-1972) contains a variety of financial and administrative documents. There are reports on standard practices for accounting, billing, and paperwork (1928-1955), hospital rates (1950-1956), salary and wage guidelines (1970-1971), and budgets and financial statements of the General Hospital and the Psychiatric Division (1961-1972). The financial statements list expenses and incomes. There are also meeting minutes of the Board of Trustees of the Psychopathic Hospital (1928-1936), which mainly discuss the budget, patient statistics, and the construction of a new building. In addition, there is a report on unpaid accounts, listing credit analysis, analysis of increase inactive pay, and collection analysis from 1930 to 1932.

Folder

Director's Daily Statistical Reports, 1947-1977

Director's Daily Statistical Reports [RESTRICTED] (5 linear feet, 1947-1977) contains statistical reports on the patients of the university hospitals. For each day, they record the number of patients at each location and the percent occupancy of each division, as well as a record of individuals who died or were dangerously ill that day. The report indicates their name, location, the service the patient was receiving, the doctor who recorded the information, and the hometown of the patient. Some of the reports also include the number of patients receiving each service (1948-1960) and the number of registrations by service (1948-1963). Because of the presence of patient names, the reports in this series are restricted.

Folder

Monthly Department Cost Reports, 1949-1971

Monthly Department Cost Reports (5 linear feet, 1949-1971) contains operating and statistical statements. For each month, there is a report of the incomes, expenses and profits or losses of each floor, unit, patient service and laboratory, as well as summary data for each hospital division. There is also statistical data on the length of patient stay, the percent capacity of the unit, and the cost and income per patient day when applicable.

Starting in fiscal year 1954/55, there are only reports for September-June. In fiscal year 1970/71, there is a format change. The reports are for each quarter and are divided by division only. The reports list revenues, direct costs, operating amount, contribution percentage, total indirect costs, net income or expense, net income or expense year to date, and if applicable, percentage of occupancy, average length of stay, total expense per patient day and net income or expense per patient day.