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Reporting and Auditing Requirements – Medicaid Cost Report Engagements - Section IJ 8. Review the depreciation computations for the examination period and the accuracy of useful lives. 9. Obtain and review support for interest expense and trace the amounts to the cost report. 10. Review the adjustments made to section G of the cost report. 11. Determine if the general ledger control account is supported by a listing of accounts payable or if the open items can in some way be identified. 12. If considered necessary, verify that year-end payables have been paid in the subsequent period. Resident Days–Criteria The criteria governing resident days are found in Sections 321 through 325.1 of the January 1987 Intermediate Care Facility Manual. (Note: Since the last issue of the manual, Intermediate Care (ICF) is now referred to as Level 1 nursing facility care.) Resident Days–Procedures 1. Trace total resident days from the nursing home census (or resident log) to the cost report. 2. Foot monthly totals. 3. List the monthly totals and compare them to the available days for that month. 4. For any month in which capacity is below 85%, verify if any hospital or therapeutic days have been billed to the program. 5. Selecting the month where the occupancy percentage is closest to 85%, test the census records for proper accumulation. 6. Review the census records for Medicaid residents who were either in the hospital or on therapeutic leave over 10 days. Verify that days over 10 have not been billed to the Medicaid program during any state fiscal year. 7. In the test month, verify the accuracy of admission and discharge dates with the admission records. 8. Review one month of census records for each six months during the examination period for Medicaid residents who were discharged or deceased. IJ-4
Reporting and Auditing Requirements – Medicaid Cost Report Engagements - Section IJ Verify the facility was not reimbursed for the date the Medicaid resident was discharged or deceased before noon. IJ-5
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S T A T E O F T E N N E S S E E DEP
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SPECIAL PURPOSE GOVERNMENTS (INCLUD
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Trust Funds - Procedures IJ-5 Resid
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PREFACE This audit manual supersede
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Introduction This manual sets forth
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(9) Establish minimum standards for
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Section 9-3-213, Tennessee Code Ann
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SECTION A GENERAL INFORMATION Compt
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Laws and Regulations - Section APP.
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APPENDIX E MISCELLANEOUS Audit Proc
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EXAMPLE OF A PROPOSAL EVALUATION ME
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