Review of Medicare Inpatient Bad Debts at United Hospital Center, Clarksburg, West Virginia for Calendar Year 1999

EXECUTIVE SUMMARY:

The objective of this audit was to determine if Medicare inpatient bad debts claimed by United Hospital Center (UHC) on its cost report for calendar year (CY) 1999 met Medicare requirements. For CY 1999, the UHC claimed inpatient bad debts of $511,421. Our audit found that UHC generally claimed inpatient bad debts on its CY 1999 cost report that met Medicare reimbursement requirements. However, we noted some exceptions and are questioning $42,328 in bad debt claims.