An Analysis of the Agreement of Financial Data Between the Medicare Cost Report and the Audited Hospital Financial Statement


Very few studies have thoroughly examined the discrepancies between the Medicare Cost Report (MCR) and the audited hospital financial statement (FS), and none have been conducted for rural hospitals. Findings from this study which focused on the MCR and FS for rural hospitals suggest that relying on a single source of financial data such as the MCR to assess the financial performance of rural hospitals may be inappropriate. Report available by contacting the Center.

RUPRI Center for Rural Health Policy Analysis
Li-Wu Chen, Julie Stoner, Catherine Makhanu, Kathy Minikus, Keith Mueller