Review of Financial Systems and Internal Controls over Medicare Accounts Receivable - TrailBlazer Health Enterprises, LLC.

This limited scope audit was made to gain an understanding of TrailBlazer's policies and procedures related to its accounts receivable operations and, where applicable, to provide TrailBlazer with written policies and procedures for its consideration in making changes and improvements to such operations.  At the outset of our fieldwork, TrailBlazer did not have adequate written policies and procedures in place or did not always follow existing policies and procedures.  However, during and subsequent to the completion of our fieldwork, TrailBlazer provided us with both written policies and procedures and verbal explanations of the corrective actions taken to address the concerns identified during our fieldwork.  The recommendations included in our report provided for further improvements or clarifications of TrailBlazer's policies and procedures related to the areas of concern.  TrailBlazer officials generally concurred with these recommendations.