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Worksheet S-10 & Medicare DSH Update for Hospitals

FFY2020 Worksheet S-10 audits are in the final stages for most hospitals in the nation and we continue to see significant audit findings and extrapolation factors taking place throughout the industry. Please be sure to review all proposed S-10 audit adjustments closely to ensure your uncompensated care is maximized.

Worksheet S-10: Two-Year Average of S-10 Data Now Being Used

In the recent FFY2023 IPPS Final Rule, CMS approved the use of a two-year average of the most recent audited S-10 data to determine each hospital’s Uncompensated Care Payment factor 3. We expect FFY2024 to introduce the use of a rolling three-year average of audited S-10 data. The multi-year averages will reduce the potential significant year-to-year shifts in the Uncompensated Care Payment amounts.

Worksheet S-10 & Medicare DSH Log Revisions

There were two significant items in the FFY2023 IPPS Proposed Rule that were not included in the Final Rule that would have an impact on all DSH hospitals.

CMS proposed the use of new detailed patient logs for both the Medicare DSH and Worksheet S-10.

  • The CMS Medicare DSH & Worksheet S-10 logs would add a number of new required data elements that could create a significant amount of additional resources to compile accurately.
  • While the proposed patient logs were not approved in the 2023 Final Rule, many signs are pointing towards the implementation of revised patient logs for the Medicare DSH & S-10 in the near future.

Contact Us

We will continue to monitor the status of all Medicare DSH/S-10 items and will keep you up to date on all potential changes. If you have any questions or concerns, please feel free to reach out to our team of dedicated DSH & S-10 experts or your local Blue & Co. Advisor.

Nick Ficklin, CPA, FHFMA, CSPR, Director

Judith Maloney, Senior Manager

Shawn Barney, CPA, Manager

Lisa Deaton, Manager

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