United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office National Security and International Affairs Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1993-10-15 monographic deposited born digital GA 1.13:NSIAD-94-13 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-94-13 P0b002ee18039fbc1 f:ns94013 DGPO 2010-08-12 2011-03-24 GAOREPORTS-NSIAD-94-13 machine generated eng fdlp REPORT GAOREPORTS-NSIAD-94-13 NSIAD-94-13 Expense claims Administrative costs Contractors Documentation Overhead costs Hospital care services Patient care services Medicare programs Health care cost control Cost analysis Letter Report NSIAD GAO found that $1.1 million of $2.6 million in administrative expenses claimed by the Hospital Corporation of America (HCA) in its Medicare cost report was either unallowable, questionable or unsupported. In a recently completed review of administrative expenses and employee fringe benefit costs claimed by hospitals and corporate offices in their Medicare cost reports, the Inspector General at the Department of Health and Human Services found more than $50 million in unallowable and questionable expenses. He concluded that a lack of explicit guidance in Medicare cost principles was at least a contributing factor to this problem. Similarly, the general nature of the Medicare cost principles was a major reason why HCA included inappropriate costs in its report. Medicare cost principles, for example, do not specifically address many of the costs that GAO questioned, such as liquor, flowers, gifts, entertainment, Christmas parties, and scholarships for employee children. In GAO's view, the cost principles contained in the Federal Acquisition Regulation and in Office of Management and Budget Circular A-21 provide useful guidance on allowable general and administrative expenses. https://www.govinfo.gov/content/pkg/GAOREPORTS-NSIAD-94-13/html/GAOREPORTS-NSIAD-94-13.htm GAO/NSIAD-94-13 https://www.govinfo.gov/app/details/GAOREPORTS-NSIAD-94-13 Letter Report GAO/NSIAD-94-13; Medicare: Better Guidance Is Needed To Preclude Inappropriate General and Administrative Charges; Expense claims Administrative costs Contractors Documentation Overhead costs Hospital care services Patient care services Medicare programs Health care cost control Cost analysis