Audit of Graduate Medical Education Reimbursements Claimed by the Washington Hospital Center for Fiscal

DEPARTMENT OF HEALTH & HUMAN SERVICES OFFICE OF INSPECTOR GENERAL OFFICE OF AUDIT SERVICES 150 S. INDEPENDENCE MALL WEST SUITE 316 PHILADELPHIA, PENNSYLVANIA 19106-3499 May 7, 2002 Our Reference: Common Identification Number A-03-01-00018 Gregory Ziegler, Director of Reimbursement Washington Hospital Center 110 Irving Street, NWRoom EB8111 Washington, DC 20010-2975 Dear Mr. Ziegler: This final audit report presents the results of an Office of Inspector General (OIG), Office of Audit Services audit of graduate medical education reimbursements claimed by the Washington Hospital Center (WHC) for Fiscal Year (FY) 2000. The objective of this review was to determine the accuracy of resident Full Time Equivalent (FTE) counts used by the WHC during FY 2000 to calculate direct graduate medical education (GME) and indirect medical education (IME) payments. We determined that WHC overstated its calculations for GME and IME by 12.71 and 11.26 FTE’s, respectively. These overstatements occurred because WHC claimed reimbursement for residents: (a) who participated in unapproved training; (b) who spent time in unallowable research activities; (c) who exceeded their initial residency period yet were counted as if they were within their initial residency period; (d) who rotated to non-hospital settings; and (e) whose time was not supported with adequate documentation. We also identified a cost reporting error involving a reversal of ...