Corporate Compliance

Auditing graduate medical education

Healthcare Auditing Weekly, September 13, 2005

Ensuring the accuracy of the resident full-time equivalent counts that your hospital uses for claiming graduate medical education (GME) and indirect medical education (IME) is an important part of ensuring compliance. To begin, take the following steps:

1. Review the results of past GME/IME audits.

2. Obtain copies of the hospital's Medicare cost report and supporting intern and resident information system file.

3. Identify all the residents who the hospital claimed on the Medicare cost report for GME and IME payments.

4. Reconcile the FTE counts to the Medicare cost report, Worksheet E-3, Part IV for GME and Worksheet E, Part A for IME.

    The above tip is an excerpt from the book "Hospital Auditing and Monitoring: Sample Programs for Key Risk Areas." Copyright 2004 by HCPro, Inc. This book is a step-by-step, practical manual that offers sample audit programs for the most troublesome areas that a hospital must audit. The binder and CD-ROM are filled with actual audit programs used by auditors and compliance officers in the field. Click here for more information or to order your copy today.

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