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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Audit of Inpatient Bad Debts Claimed by Memorial Hermann Hospital in its Medicare Cost Report for the Fiscal Year Ended June 30, 2000," (A-06-02-00027)

October 8, 2002

Complete Text of Report is available in PDF format (2.12 MB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


The objective of this audit was to determine whether Medicare inpatient bad debts claimed by Memorial Hermann Hospital (hospital) in its Medicare cost report for the fiscal year ended June 30, 2000 (FY 2000), totaling $1,490,159, met program reimbursement requirements.  The hospital claimed bad debts that did not meet Medicare reimbursement requirements for 93 of 140 (66 percent) bad debt claims tested.  The hospital generally disagreed with our findings and recommendations.  The hospital did not contest our treatment of 19 or 93 claims that were questioned.