Review of Medicare Inpatient Acute-Care Bad Debts at Ingalls Hospital for Fiscal Year 1999 - Ingalls Hospital, Harvey, Illinois

EXECUTIVE SUMMARY:

The objective of this audit was to determine if Medicare inpatient acute-care bad debts claimed by Ingalls Hospital on its cost report for the fiscal year ended September 30, 1999 met Medicare requirements.  Although our audit found that Ingalls generally claimed inpatient acute-care bad debts in accordance with Medicare reimbursement requirements, we noted some minor exceptions resulting in questioned bad debt claims of $6,668.  We recommended that Ingalls coordinate with the Fiscal Intermediary to adjust their fiscal year 1999 cost report by $6,668 for overstated inpatient acute-care bad debts and reemphasize the need to assure that Medicare bad debts claimed meet Medicare reimbursement requirements.  Ingalls concurred with our findings and recommendations.