Review of Valley Baptist Medical Center's Reported Fiscal Year 2003 Wage Data

EXECUTIVE SUMMARY:

The objective of our review was to determine whether Valley Baptist 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.  The hospital overstated its wage data by $951,494 and 49,462 hours.  We recommended that the hospital implement review and reconciliation procedures to ensure that the wage data reported on future Medicare cost reports are accurate, supportable, and in compliance with Medicare requirements.  In its written comments on our draft report, the hospital concurred with our findings.