Review of Intern and Resident FTE Counts for Direct and Indirect Graduate Medical Education Costs at Barnes-Jewish Hospital, St. Louis, Missouri

This report provides the results of our limited review of medical education payments made to Barnes-Jewish Hospital, St. Louis, Missouri under the Medicare program.  The purpose of the review was to determine the accuracy of intern and resident full-time equivalents (FTEs) used by Barnes-Jewish Hospital (the Hospital) for claiming direct graduate medical education and indirect graduate medical education costs.  The review covered FTEs claimed for the Hospital's fiscal year ended December 31, 1998, for which the hospital claimed costs of $53,112,612.  Our review did not show a need to revise the FTE counts or change control procedures for developing the counts.  Therefore, we have no recommendations for the Hospital to address.