Audit of the Louisiana Medicaid Disproportionate Share Hospital Program - Louisiana State University Medical Center-Shreveport, Louisiana

Medicaid provides that States make additional payments (called disproportionate share hospital [DSH] payments) to hospitals for the uncompensated costs of serving disproportionate numbers of low-income patients with special needs.  This final report points out that in the State's 1998 fiscal year Louisiana's DSH payments to the Louisiana State University Medical Center Hospital at Shreveport exceeded uncompensated costs by a net of approximately $4.5 million.  In addition to financial adjustments, we recommended implementation of controls to assure DSH payments are determined accurately in the future.   Auditee officials concurred with our findings and recommendations, and stated the funds have been repaid.