Review of Fiscal Year 1991 General and Administrative Expenses Reported by Baptist Hospital of Miami

EXECUTIVE SUMMARY:

This final audit report presents the results of our review of general and administrative (G&A) and employee benefit costs at the Baptist Hospital of Miami. The audit was part of a nationwide review performed at the request of the Subcommittee on Oversight and Investigations of the Committee on Energy and Commerce, House of Representatives. The audit disclosed claimed costs of $503,513 which were not related to patient care and were unallowable for Medicare reimbursement.