The S-10 Audit Season is Here!
National Government Services (NGS) has started sending out data request for hospital’s fiscal year 2020 Medicare Cost Report Worksheet S-10 audit. The data request mirrors the past 2 year audits performed by NGS and the following items are being requested:
- Copy of the charity care/financial assistance policy
- Copy of the audited financial statements and or working trial balance
- A reconciliation of the bad debts claimed on Worksheet S-10, Line 26 to the audited financial statements and or working trial balance
- Detailed listing of transaction codes and descriptions
- Detailed query logic that describes how hospital identified patient charges supported on Worksheet S-10, Line 20
- Detailed query logic that describes how the hospital identified patient payments supported on Worksheet S-10, Line 22
- Detailed query logic that describes how the hospital identified bad debts supported on the Worksheet S-10, Line 26.
- Detail patient listing of charges claimed on Worksheet S-1, Line 20, Column 1 and 2.
- Detail patient listing of bad debts claimed on Worksheet S-1, Line 26.
- Indicate if you received any HRSA payments that are included in this cost report
Please note that that for numbers 8 & 9 above, if the hospital tracks professional fees in a separate system from the hospital charges, indicate this within the cover letter when submitting the requested documentation and you will not need to provide revenue code detail within these listings.
As usual, they are requesting a 2 week turn around on providing all the data. NGS has allowed hospitals to send in revised/amended listing for the past 2 year audits.
For information please reach out to Rachel Moore:
Rachel R. Moore, CHFP, Senior Consultant
