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    Managerial Cost Accounting System

    Metadata Updated: August 2, 2025

    VA's Managerial Cost Accounting System is the designated Managerial Cost Accounting (MCA) System of the Department of Veterans Affairs. This system is the Department's only means of complying with Public Laws (e.g., PL 101-576 - the Chief Financial Officers Act of 1990) that mandate the use of a MCA system that can assign costs to the product level. MCA cost data is used at all levels of the VA for important functions, such as cost recovery (billing), budgeting and resource allocation. Additionally, the system contains a rich repository of clinical information which is used to promote a more proactive approach to the care of high risk (i.e., diabetes and acute coronary patients) and high cost patients. The data in MCA is also used to calculate and measure the productivity of physicians and other care providers.

    Access & Use Information

    Non-public: This dataset is not for public access or use. Specific details are provided below. License: Creative Commons CCZero

    Downloads & Resources

    Dates

    Metadata Created Date November 10, 2020
    Metadata Updated Date August 2, 2025

    Metadata Source

    Harvested from VA JSON

    Other Data Resources

    Additional Metadata

    Resource Type Dataset
    Metadata Created Date November 10, 2020
    Metadata Updated Date August 2, 2025
    Publisher Department of Veterans Affairs
    Maintainer
    Identifier VA-VHA-OF-002
    Data First Published 2017-07-26
    Language en-US
    Data Last Modified 2022-10-05
    Rights Health Insurance Portability and Accountability Act, protected health information.
    Category Basic Statistics, Use, and Operational Data
    Public Access Level non-public
    Bureau Code 029:15
    Metadata Context https://project-open-data.cio.gov/v1.1/schema/catalog.jsonld
    Metadata Catalog ID https://www.data.va.gov/data.json
    Schema Version https://project-open-data.cio.gov/v1.1/schema
    Catalog Describedby https://project-open-data.cio.gov/v1.1/schema/catalog.json
    Data Quality True
    Harvest Object Id 824da4f3-20ca-4042-81e7-50b9b5373698
    Harvest Source Id fcd1f625-1c2e-4663-95cf-1b0eb053cce1
    Harvest Source Title VA JSON
    Homepage URL https://www.data.va.gov/d/gxdt-nw55
    License https://creativecommons.org/publicdomain/zero/1.0/
    Program Code 029:041
    Source Datajson Identifier True
    Source Hash b52cc9a969510f0d0d2ab8b4cdd85c6d35cf84746751f19cbd28627d0d94c902
    Source Schema Version 1.1
    System of Records https://www.gpo.gov/fdsys/pkg/FR-2012-05-11/pdf/2012-11487.pdf
    Temporal 1999-01-01T05:00:00Z/2014-12-31T05:00:00Z

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