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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Medicare Bad Debts at Pitt County Memorial Hospital for the Fiscal Year Ended September 30, 1999," (A-04-02-02016)

January 24, 2003

Complete Text of Report is available in PDF format (666 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


Our review found that the hospital generally complied with the Medicare reimbursement criteria in claiming $1,500,617 in inpatient Medicare bad debts on its fiscal year 1999 cost report.  However, because of clerical errors, the hospitalís bad debts (inpatient and outpatient) were overstated by $43,396. In addition, end stage renal disease outpatient bad debts were overstated by $6,300.  We recommended that the hospital file an amended cost report for fiscal year 1999 to reduce allowable bad debts by a total of $49,696.  We also recommended that the hospital implement automated bad debt log procedures to reduce the likelihood of clerical errors and to ensure that all required fields are included on the bad debt log.