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Review of Medicare and Medicaid Credit Balances at Merrimack Valley Hospital for the Period Ending December 31, 2007

As of December 31, 2007, Merrimack Valley Hospital's (the Hospital) accounting records for Medicaid beneficiaries contained 35 credit balances more than 60 days old totaling $11,000 ($5,700 Federal share) that had not been promptly returned to the Medicaid program, in accordance with State Medicaid requirements. The Hospital's accounting records for Medicare beneficiaries contained no outstanding credit balances more than 60 days old.