Prior to submitting your Medicare cost reports, it is recommended that you perform a review of your bad debt listing to ensure the list is accurate. Once our review of the cost report has begun, you are unable to change the listing or request a new sample be taken if you determine the original listing is flawed. A thorough review of your bad debts may minimize the impact of any error extrapolation.

To assist in this process, please review the standard letter and checklist developed by National Government Services. This checklist outlines the common items you should look for when reviewing your bad debt listing.

Please re-review your Medicare bad debt listing to minimize the impact of errors and limit the amount of any disallowance made by the Medicare Audit and Reimbursement staff as a result of their testing.

If you have questions concerning the bad debt moratorium or the related documentation requirements, please contact the Medicare Audit and Reimbursement office servicing your facility.