Audit of Yale-New Haven Hospital Organ Acquisition Costs Claimed For The Period October 1, 1997 Through September 30, 2001

EXECUTIVE SUMMARY:

Yale-New Haven did not comply with Medicare laws, regulations, and guidelines in the preparation of its Medicare cost report and received excess reimbursement for organ acquisition activities.  Specifically, Yale-New Haven claimed costs associated with post-transplant activities. This occurred because Yale-New Haven did not have a system to identify salaries related to post-transplant activities.  As a result, Yale-New Haven claimed, as organ acquisition costs, $1,572,795 of salary costs that were not properly supported with current, accurate documentation that differentiated between pre-transplant and post-transplant activities as required by .  This resulted in a Medicare overpayment of $793,482.

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