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TAMU > Finance > FMO > Financial Reporting/Reconcilations > UBIT: Hospital Services

UBIT: Hospital Services

  1. Services Provided to Non-patients
    1. Does the activity generate revenue from hospital services (i.e. pharmaceutical sales, lab testing, etc.) provided to non-patients? (A former patient refilling a prescription, a person receiving medical services as part of a hospital-administered home care program, or receiving medical care and services in a hospital-affiliated extended care facility would be classified as a patient for this purpose.)
      1. If yes, describe the nature and extent of the hospital services, as well as the relationship, if any, between the physician(s) and patient(s) and hospital.
    2. Does the activity generate revenue from hospital services provided as a convenience to office patients of physicians who are not full-time faculty members of the university/agency?
      1. If yes, please describe the nature and extent of these services.
  2. Services to Other Institutions
    1. Are hospital services (i.e., data processing, purchasing, warehousing, billing and collection, food, personnel, security, etc.) provided to another tax-exempt hospital?
      1. If yes, provide the following information:
        1. Are the services provided at a fee that does not exceed actual costs?
        2. What is the maximum capacity of inpatients served by the other hospital?
        3. Are the services related to the recipient hospital's exempt purpose if performed by the recipient hospital on its own behalf?
    2. Are services provided to a hospital or other institution which is not tax-exempt?
      1. If yes, please identify the recipient institution(s) and the services provided.