The David Geffen School of Medicine (DGSOM) needs to have a data-driven understanding of the financial performance of its clinical enterprise to make informed decisions about its academic investments and clinical operations. In order to accomplish this objective, DGSOM needs to consistently apply accounting practices across the school, which will allow each clinical department to produce materially accurate income statements for its respective clinical operations and the school as a whole. These guidelines establish financial reporting guidelines for clinical operations effective 7/1/2020:
| DGSOM Clinical Accounting Operations Guidelines |
| Cost Center Guided Conversion Plan |
| Clinical MCP Presentation Materials |
It is important that all departments record expenditures in a consistent manner, following accounting principles generally accepted in the public higher education industry. The objective is to provide DGSOM stakeholders, both internal and external, with financial reporting that informs the proper evaluation of expenditures at the department level as well as the consolidated school level. The goal of these guidelines is to provide for a consistent recording and reporting of expenditures and adjustments:
| Interfund Transfer of Funds (TOF) Template |
| DGSOM Expenditure Guidelines |
| New Recharge System Training |
