Graduate Medical Education for Dental Residents Claimed by John Dempsey Hospital for Fiscal Years 2000 Through 2002

EXECUTIVE SUMMARY:

Our objective was to determine whether John Dempsey Hospital included the appropriate number of dental residents in its full-time equivalent (FTE) counts when computing Medicare graduate medical education payments for fiscal years 2000 through 2002.  The Hospital appropriately included dental residents in its FTE counts used to compute fiscal years 2000 through 2002 graduate medical education payments.  The dental FTE counts were correct, and the Hospital's controls over the accumulation and computation of dental FTEs appeared to be adequate.  Therefore, we are not making any recommendations to the Hospital.