The purpose of this pilot study was to identify the cost of providing care to Veterans Administration (VA) and Department of Defense (DOD) patients eligible for care in the Emergency Department of the New Mexico Regional Federal Medical Center in Albuquerque, New Mexico. Medical records for the Emergency Department (N = 456) were reviewed for individual medical supply item and medication usage. Cost data were then tabulated for each item and each group, respectively. The results indicated that the DOD and VA shared equally in the consumption of expendable medical supply and medication funds in the Emergency Department.
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