UTHealth Fact Book

MSRDP Summary of Operations

FY 2013 For the Year Ending August 31, 2013
source: Vanessa McKeown, Office of Budget & Financial Reporting

Note: Includes the operations of the nonprofit healthcare corporation.

Operating Revenues:




Gross Patient Charges




Gross Patient Charges Related to Uncompensated Care2




               Other Gross Patient Charges




Total Gross Patient Charges




Less:  Discounts and Allowances




Contractual Allowances - Medicaid




Contractual Allowances - Medicare




Contractual Allowances - Managed Care and Other Insurance




Other Unreimbursed Medical Charges




Bad Debt Expense




Total Discounts and Allowances




Net Patient Revenues




Contractual Revenues




Other Operating Revenues




Total Operating Revenues




Operating Expenses:




Faculty Salaries




Staff Salaries




Fringe Benefits




Maintenance and Operations








Official Functions




Other Expenses




Total Operating Expenses




Operating Income (Loss)




Nonoperating Revenues (Expenses):




Gift Contributions for Operations




Investment Income




Net Increase (Decrease) in Fair Value of Investments




Net Nonoperating Revenues (Expenses)








Income (Loss) Before Other Revenues, Expenses, Gains or Losses




Transfers In:








Transfers Out:




Debt Service




Capital Outlay




Change in Net Position




Net Position - September 1, 2012




Net Position - August 31, 20131







1  Ending Net Position August 31, 2013 was composed of the following:















Accounts Receivable (less unearned revenue portion)




Other Specific Purposes








Prepaid Expenses




Deferred Charges




Imprest Funds (from Schedule A-1)












Capital Projects




Debt Service




Practice Plan Minimum Operating Reserve of 90 days








Total Net Position







2 The Cost of Uncompensated Care

Uncompensated Care includes the unreimbursed costs for the uninsured (those with no source of third party insurance) and the underinsured (those with insurance who after contractual adjustment and third party payments have a responsibility to pay for an amount they are unable to pay).  Uncompensated care also includes the unreimbursed cost from governmental sponsored health programs.

The institution identifies the gross charges for uncompensated care by identifying the payer categories where the cost of care exceeds the appropriate, available funding.

The institution converts gross charges for uncompensated care to cost by relating them to the Medicare fee schedule on an aggregate weighted average basis.  The institution recognizes payments from patients, government sponsored programs (Medicare, Medicaid, and local government programs) and other appropriate lump sums, including any amounts received from Upper Payment Limit, as funding available to offset costs.  The appropriate funding is applied to the cost of care for each payer category and uncompensated care is identified where the cost of care exceeds the available funding.

The institution's gross charges for uncompensated care and residual unreimbursed uncompensated care (after funding available to offset costs) are shown below: 

     Gross Charges for Uncompensated Care




     Residual Unreimbursed Uncompensated Care





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