Review of the Hospital Wage Index at Baylor University Medical Center

EXECUTIVE SUMMARY:

The objective of our review was to determine whether Baylor University Medical Center (the hospital) complied with Medicare requirements for reporting wage data in its fiscal year (FY) 2003 Medicare cost report.  We found that the hospital did not fully comply with Medicare reporting requirements for reporting wage data in its FY 2003 Medicare cost report.  We recommended that the hospital implement review and reconciliation procedures to ensure that the wage data reported to CMS are accurate, supportable, and in compliance with Medicare requirements.  In its written comments on our draft report, the hospital did not concur with two of our findings and noted that a third finding was corrected by the fiscal intermediary.