Complete Text of Report is available in PDF format (313 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.
EXECUTIVE SUMMARY:
This final report points out that the University of Alabama at Birmingham Hospital (UAB Hospital) claimed $7,203,293 in Medicare bad debts on its 1997 cost report. Of that amount, only $1,775,045 represented allowable Medicare bad debts because UAB Hospital had not fully developed a patient accounts receivable system to accumulate complete, accurate, and timely Medicare bad debts. We recommended that UAB Hospital improve its patient accounts receivable system and claim only $1,775,045 as Medicare bad debts on its 1997 cost report.