Financial Statements - Legislative Assembly Of British Columbia

11i 11ml11 1 1 1 1 1ij1 r1 1 1 1 1 1 1 1 1 113 3298 00021 9841Province of British ColumbiaMinistry of HealthMEDICAL SERVICES COMMISSIONAdministering the Medical Services Planof British ColumbiaFINANCIAL STATEMENTFOR .THE FISCAL YEAR ENDED MARCH 31, 1993Published in accordance with theFinancial Information Act,Chapter 8, Statutes of British Columbia, 1985

British Columbia Cataloguing in Publication DataBritish Columbia. Medical Services Commission.Financial statements for the fiscal year endedMarch 31 . - 1978-Annual.Includes financial statements for Medical ServicesPlan of British Columbia.Continues: Medical Services Commission of BritishColumbia. Financial statements. ISSN 0383-3534ISSN 0383-3534Financial statements - MedicalServices Commission of British Columbia 1. Medical Services Plan of British Columbia Periodicals. 2. Medical care, Cost of - BritishColumbia - Periodicals. I. Medical Services Planof British Columbia. II. Title.RA410.55.C3B7 4354.7110084'1

94-02584/INDEX OF FINANCIAL INFORMATIONPAGEFinancial Statement of the Medical Services Plan:Statement of Operations for the Year Ended March 31, 1993.5Notes to Financial Statement for the Year Ended March 31, 1993.6Supplementary Information:Schedule of Payments by the Medical Services Plan to Societies, Hospitals, HealthDepartments, Health Organizations, Practitioners, and Clinics for Insured Services . . . . . . .7

Auditor General of British ColumbiaAUDITOR 1S REPORT8 Bastion SquareVictoria, British ColumbiaV8V 1X4(604) 387-6803Fax (604) 387-1230To the Chair of theMedical Services Commission of British Columbia, andTo the Minister of Health and Minister Responsible for Seniors,Province of British Columbia:I have audited the statement of operations of the Medical Services Commission ofBritish Columbia, administrator of the Medical Services Plan, for the year ended March 31,1993. This financial statement is the responsibility of the Commission's management. Myresponsibility is to express an opinion on this financial statement based on my audit.I conducted my audit in accordance with generally accepted auditing standards. Thosestandards require that I plan and perform an audit to obtain reasonable assurance whetherthe financial statement is free of material misstatement. An audit includes examining, on atest basis, evidence supporting the amounts and disclosures in the financial statement. Anaudit also includes assessing the accounting principles used and significant estimates madeby management, as well as evaluating the overall financial statement presentation.In my opinion, the statement of operations presents fairly, in all material respects, theexpenditure of the Commission and the contributions to fund this expenditure for the yearended March 31, 1993 in accordance with generally accepted accounting principles. L. M rfitt,Auditor GeneralVictoria, British ColumbiaJuly 23, 1993FCA

5MEDICAL SERVICES COMMISSION, 1992/93MEDICAL SERVICES COMMISSION OF BRITISH COLUMBIA(A Division of the Ministry of Health and Ministry Responsible for Seniors)STATEMENT OF OPERATIONSFOR THE YEAR ENDED MARCH 31, 1993(thousands of dollars)19931992EXPENDITURE Service CostsMedical Care . . 1,336,629Supplementary Care . 7,9301,481,524AdministrationData Processing . .General Office . .Salaries . .CONTRIBUTIONS (Note 3)Premium Revenue . .Premium Assistance . .General Contributions . .The accompanying notes are an integral part of this financial statement.Approved on behalf of the Commission:

BRITISH COLUMBIA6MEDICAL SERVICES COMMISSION OF BRITISH COLUMBIA(A Division of the Ministry of Health and Ministry Responsible for Seniors)NOTES TO FINANCIAL STATEMENTFOR THE YEAR ENDED MARCH 31, 19931.THE COMMISSIONThe Medical Services Commission was established, effective July 1, 1968, by the Government of theProvince of British Columbia under the Medical Service Act and Regulations, to administer andoperate the Medical Services Plan.The Medical and Health Care Services Act, came into effect July 24, 1992, and replaced the MedicalService Act as the legal authority for the Medical Services Commission to administer and operate theMedical Services Plan.·Under Section 4 (4) of the Medical and Health Care Services Act, the Commission is now a divisionof the Ministry of Health and Ministry Responsible for Seniors, and the accounts of the Commissionare included in the Province's Consolidated Revenue Fund financial statements.2.SIGNIFICANT ACCOUNTING POLICIESThe Statement of Operations is prepared for the purpose of presenting the expenditures of the Planand contributions by subscribers and the Province. A balance sheet has not been prepared as, due tothe above noted legislation change, it would not be meaningful.The expenditures and contributions are recorded on an accural basis.The cost of furniture and equipment is charged to administration expense in the year of acquisition.The Province of British Columbia pays certain administration and accommodation costs associatedwith the operation of the Commission. These costs are determined to be not significant, and are notrecorded in this financial statement.Service costs include payments for eligible services provided by medical practitioners and otherhealth care practitioners on a fee for service basis according to fee schedules approved by theCommission, and payments on a contract, salaried or sessional basis. The expenditures includeestimates of claims, for services performed in the year, that were unpresented or unprocessed atMarch 31, 1993.3.CONTRIBUTIONSPremium revenue consists of the Plan premiums paid by subscribers.Premium assistance represents the amount of subsidy provided by the Province on behalf of eligiblepersons.General contributions represent the amounts paid by the Province to fully meet the expenditure of thePlan.

MEDICAL SERVICES COMMISSION, 1992/937NOTE CONCERNING THE FOLLOWING UNAUDITED SCHEDULE OF PAYMENTSThe figures listing gross payments for the cost of insured services as listed herein on pages 7 to 37 under theheading "Schedule of Payments by the Medical Services Plan to Societies, Hospitals, Health Departments, HealthOrganizations, Practitioners, and Clinics for Insured Services" are being published in compliance with the FinancialInformation Act, S.B.C. 1985, c. 8 and B.C. Reg. 131/87 deposited May 8, 1987.Payments are reported under the practitioner who performed the services, except when the practitioner isassociated with a hospital or laboratory, or the services are for certain diagnostic procedures. These payments arereported under the facilities billing the services.Persons reading these data should understand that they provide only a record of gross payments. Sincepractitioners must pay the expenses of their practice out of this gross amount, no calculation of a practitioner's netincome can be made from such figures.No conclusions can be drawn from these figures about the relative net income of any practitioner since overheadvaries greatly from practitioner to practitioner, and since in some instances the recorded figure is a payment for theservices of a number of practitioners.The Chair and all staff of the Commission are public servants. Therefore, details of employee salaries, wages,travel expenses and payments to suppliers for administrative services are included in the Public Accounts of theProvince.UNAUDITED SCHEDULE OF PAYMENTS BY THE MEDICAL SERVICES PLAN TO SOCIETIES,HOSPITALS, HEALTH DEPARTMENTS, HEALTH ORGANIZATIONS, PRACTITIONERS, ANDCLINICS FOR INSURED SERVICESThe following is a list of gross payments made for the cost of insured services, showing each individual accountin an amount of more than 10,000 paid during the fiscal year ended March 31, 1993, and showing all other accountspaid as a consolidated total. These are gross amounts listed alphabetically by person, group, clinic, or hospital towhich or in respect of which payment was made, and in some instances payment includes services rendered by anumber of practitioners.Abbey, Mark Douglas . .Abbi, Arnn Kumar . .Abbi, Atam Vetta . .Abbotsford General Hospital . .Abbott, Burton Bjorn . .Abbott, William E. .Abboud, Raja T. .Abdel-Barr, Samir I. M. .Abdel-Barr, Sara Jane . .Abel, James Gordon . .Aberdeen Lab and X-ray . .Ableman, Darryl Jerome . .Abraham, Alden H. . . .Abraham, Daryl G. .Abraham, Sally A. J. .Abraham, Tharaikattu Easo . .Abrahams, Ismail .Abrahams, Ronald R. .Abramson, Jack J.Absalom, Marion Lynn . .Achong, Eamon Harvard . .Achtem, Larry Allan . .Ackerman, Linda May . .Ackermann, Karl J. . .· Ackland, Susan Carol . .Acob, Constante . .Acton, Saskia . .Adair, John David . .Adam, L. J. .Adamack, Thomas L. .Adams, Geraldine B. L. . .Adams, John M. .Adams, Myles D. .Adams, Nigel James . .Adams, Robt Leslie D. .Adamson, Bruce . .Adamson, John . .Adamson, Maureen Ellen . .Adderley, Robert James .Addison, Cynthia Ann· . .Adey, Frances M. .Adilman, M. Stephen . .Adilman, Philip H. . . .Adnams, Michael Bruce . .84142,403.86187,797.55Adorjan, Rosemary Iren .Adrian, John J. . .Adzich, Kim Peter .Agbayewa, Meshak Oluwafemi .Aharonian, Helen . .Ahmadi, Hazhir . .Ahmedbhai, Nurudin . .Aidelbaum, Martin R. . . .Aikman, Dianne Louise . .Aitken, Doreen Lilian . .Aitken, George Simpson . .Aitken, Gordon Graham .Ajina, Nabeel Mohammad . .Akeroyd, William G. .Akins, B. Keith . .Akkor, Sueda . .Akrigg, Marian Rose . .Alakija, Pauline . .Alam, Shireen .Albrecht, Ana Ruth . .Albrecht, John Edward . .Alderman, Philip M. . . .Alderson, Blake C. . . .Alderson, D. .Aldis, Pamela Wanda . .Aldous, Howard . .Aldrich, Michele . .Aleem, Abdul . .Alemann, Maria . .Alexander, Kathleen . .Alford, Malcolm Arnold . .Alisharan, Robert M. .Allan, Barbara Muir .Allan, Carolyn Anne M. .Allan, David Stewart . .Allan, Doreen M. A. .Allan, Iain . .Allan, Mark . .Allardyce, Duncan B. .Allen, John T. . .Allen, Judith Margaret . .Allen, Murray Elroy . .Allen, Peter . .Allen, S. J. Clifford . 8580,486.44228,082.68Allen, S. James C. .Allerston, Judith . .Allingham, John D. . . .Allison, James Moore .Allison, John C. .Allnutt, Stephen Hember . .Almas, G. .Almas, Leilani T. .Alsberg, Charles . .Altenkirk, Brian . .Altman, Siemion . .Amar, Jack Nissim . .Amaro-Galvez, Rodolfo . .Ames, Janet Elizabeth . .Amie!, Terry Norman . .Amin, Prakash Ambalal . .Amirault, Wendy Ann . .Amiss, John David . .Amson, Bradley James . .Anand, Avinash A. C. .Ancill, Raymond J. .Anders, Benjamin . .Andersen, Richard George .Andersen, Steen Borup . .Anderson, Andrew Robert . .Anderson, Bruce M. .Anderson, Cindy . .Anderson, David . .Anderson, David Keith . .Anderson, Donald W. .Anderson, Douglas Mark . .Anderson, Duane Edward . .Anderson, Duncan Perry . .Anderson, Frances Jean . .Anderson, Frank H. .Anderson, G. C. .Anderson, Glenn P. J. .Anderson, J. F. . .Anderson, James H. . .Anderson, James Larry .Anderson, Jennifer Ellen . .Anderson, Joan . .Anderson, John Bateman . .Anderson, Juanita M. 4313,562.53137,419.78173,840.l ,485.2970,074.3817,037.08191,118.50164,897.35