Duplicated and anomalous data in mandatory reporting by small Victorian public hospitals

Victorian Public Hospitals have operated under a burden of several different financial reporting requirements for several years. The research sought to examine the duplication of mandatory financial reporting requirements applicable to an atypical small Non -Metropolitan Victorian Public Hospital.

Previously published research as undertaken by Arthur Anderson, 1995, commissioned by OHS provided a basis of this research. The Anderson research was broad and encompassed the reporting requirements as applicable to both the largest and smallest Victorian public Hospitals. The research sought opinion of a qualitative nature, but did not examine the duplication of requirements from a

quantitative perspective.

The research is based on a case study of a single hospital and the three major financial reporting requirements, as applicable to this hospital. These reporting requirements were compared not only for duplication of mandatory reporting requirements, but also any anomalous reporting requirements were investigated.The initial benefit of the research being that with identified duplication of data, scope may exist for a reduction in either the content or number of reporting requirements.