Graduate Medical Education

Cost Accounting by Function - Function Definitions
Graduate Medical Education
(Last Updated 01/10/2000)

Payroll Object Code	FIS A-21 Category Code (424 Code)	FIS Function Code (450 Code)	Space Indirect Cost (IDC) Code
16, 18, 19	01	18	95

Use the object code that follows to correspond to the hospital where the activity is taking place.

Object Code 16 - Barnes-Jewish
Object Code 18 - Other Hospitals
Object Code 19 - St. Louis Children's Hospital

Supervision of residents includes those activities related to the supervision and instruction of persons enrolled in accredited intern and residency programs located at a specifically named hospital (this may include persons who carry the title of "fellow" in the School of Medicine). For example; teaching clinical procedures, rounds, and conferences, as well as preparing for and leading grand rounds.

Included are:
(a) The time faculty and support staff spend in recruiting, scheduling rotation, and other support activities of the residents.

(b) The time in the clinic, physician office, or operating room that is additional time spent delivering patient care due to the presence and supervision of residents.

(c) A resident working in the physician's office. The location of the office (and the effort) and the clinic's funding must be taken into consideration to determine if GME may still be claimed and if the funding provides reimbursement (for example; supervision of residents at Wohl Hospital Clinic is included).

Excluded is:
(a) Time instructing residents in a non ACGME accredited program should not be charged to GME (see Instruction).

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