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