The Audit department strives to provide educational resources to providers. These resources have included website articles, informational letters, and participation in Healthcare Financial Management Association (HFMA) meetings. In some cases, they also include forms, checklists, and questionnaires developed to serve as training tools. In late 2019, we started developing and posting educational videos to the WPS YouTube Channel. In late 2020, the Audit department started hosting live audit-specific webinars. Recordings of these webinars are available on our YouTube channel.

Live Audit Webinars

Approximately a month prior to the scheduled webinar, an article is published in eNews to notify providers of the upcoming webinar. We also maintain a mailing list of prior attendees to send out reminders to. Currently, we hold these webinars on a quarterly basis, but we may hold more frequent webinars for special topics. Shortly after the webinar, we will publish a recording on the WPS YouTube channel.

If you would like to be added to the webinar emailing list, please send an email to audit.advisement@wpsic.com.

YouTube Videos

Below is a list of current videos that are available on the WPS YouTube channel. The first link takes you to the Audit playlist where you can easily access our entire collection. The remainder of the videos are listed in order of publication.

Audit YouTube Playlist
From this playlist, you can click the “subscribe” button to receive notifications when we post new videos.

Worksheet S-10 Uncompensated Care Training (09/18/2019) 
This Part A audit training video discussed the various elements of the worksheet S-10 that is used to report charity care and uncompensated care for use in the calculation of the Disproportionate Share Hospital (DSH) Uncompensated Care Payment (UCP). This will help to explain what information should be reported in each line, as well as to support the information if the cost report is selected for review.

Cost Report Documentation and Templates Training (01/14/2020) 
This video discusses the new cost report documentation requirements effective for cost reporting periods beginning on or after October 1, 2018, as required by the changes in the August 17, 2018 Federal Register.

Medicare Bad Debt Requirements (03/03/2020) 
This video discusses the regulatory and policy requirements related to Medicare Bad Debt reimbursement.

Rural Health Clinic Productivity Standard Exceptions (08/03/2020) 
This video will discuss the background and process related to the Rural Health Clinic Productivity Standards and Exceptions, including detail on the recent exception for the COVID-19 Public Health Emergency.

Worksheet S-10 Audit Templates and Questionnaire (08/05/2020) 
This video is the second in a series of worksheet S-10 videos and it discusses revisions to the template that include revised column headings, revised notes, and a new questionnaire.

Change Request 11642 (Medicare Advantage Factors for NAH and Graduate Medical Education) (10/13/2020) 
This video discusses the recent CMS Change Request 11642, including the impact on the Nursing and Allied Health (NAH) Managed Care Add-On Payment and the Graduate Medical Education (GME) Medicare Advantage (MA) Payment Reductions

Secure-EDI Messaging Portal (12/01/2020) 
This video discusses the new Secure-EDI portal auditors, providers, and others use to submit secure messages and attachments during an audit. This is a replacement to the old Secure Messaging Portal

January 2021 WPS Quarterly Provider Audit Webinar Recording (01/29/2021) 
This video is a recording of the October 2020 WPS Quarterly Provider Audit Webinar for anyone who was unable to attend or needs to view it again

Nursing and Allied Health (NAH) Legal Operator Status 
This video covers the legal operator requirements for providers to receive pass through payments for Nursing and Allied Health. It also covers requirements for alternative payments for non-provider operated programs.

S-10 Provider Webinar Part 1 (03/24/2021) 
These videos (part 1 and 2) are recordings of the WPS Audit Provider Webinar held on the topic of the S-10 audits on 3/24/21 and 3/30/21. These go through the documentation requests for this audit initiative, the cost report flow for S-10, the S-10 audit templates, and a variety of other related topics.

S-10 Provider Webinar Part 2 (03/30/2021) 
These videos (part 1 and 2) are recordings of the WPS Audit Provider Webinar held on the topic of the S-10 audits on 3/24/21 and 3/30/21. These go through the documentation requests for this audit initiative, the cost report flow for S-10, the S-10 audit templates, and a variety of other related topics.

EHR Payment Reduction (7/22/2021)
This video covers various topics related to Provider-Based Physicians and how the corresponding costs should be reported on the cost report. This covers an overview of provider-based physician concepts, allowable costs, cost allocation and required documentation, and cost report flow

Provider-Based Physicians on The Cost Report (8/17/2021)
This video covers various topics related to Provider-Based Physicians and how the corresponding costs should be reported on the cost report. This covers an overview of provider-based physician concepts, allowable costs, cost allocation and required documentation, and cost report flow.

Audit Sampling (8/26/2021)
This video discusses the issue of Audit Sampling on a Medicare cost report. Specifically, it will discuss the reasons that sampling may be used, when it may be used, and the different types of sampling that can be used. It also discusses how the sampled results may be projected /extrapolated to the population.

September 2021 WPS Quarterly Provider Audit Webinar Recording (9/17/2021)
This video is a recording of the September 2021 WPS Quarterly Provider Audit Webinar for anyone who was unable to attend or needs to view it again.

WPS Audit - Cost Assignment and Allocation (10/1/2021)
This video discusses the topics of cost finding, including grouping, assignment, and allocation. It discusses the requirements for requests to add new unique cost centers, revise statistical bases, use the simplified allocation methodology, and direct assignment of general service costs.

ESRD High Discharge Provider Training (2/9/2022)  
This video discusses the qualification criteria and payment calculation for the High Discharge ESRD Add-On Payment that is reported on W/S E part A Line 46. This payment is a rare payment that certain Acute care hospitals can qualify for, regardless of whether they have a separately reported ESRD unit.

WPS Provider S-10 Audit Webinar (2/17/2022) 
This video is a recording of the WPS Audit Provider Webinar held on the topic of the S-10 audits on 2/16/2022. These go through the documentation requests for this audit initiative, the cost report flow for S-10, the S-10 audit templates, and a variety of other related topics.

SCH-MDH Volume Decrease Adjustment (6/29/2022)
This video discusses the overview, requirements, and calculation for the Sole Community Hospital (SCH)/Medicare Dependent Hospital (MDH) Volume Decrease Adjustment (VDA). This is a rare payment that certain hospitals can qualify for when they have experienced a decrease in discharges exceeding 5% and when their Federal Medicare payments no longer cover the fixed Medicare costs.

August 2022 - WPS Audit Provider Webinar Recording (8/30/2022)  
This video is a recording of the August 2022 WPS Government Health Administrators Provider Audit Webinar for anyone who was unable to attend or needs to view it again.

Secure-EDI Messaging Portal 
This video discusses the new Secure-EDI portal that is being used for auditors, providers, and others to submit secure messages and attachments during an audit. This is a replacement to the old Secure Messaging Portal

EHR Payment Reduction  
This video covers the topic of the Electronic Health Record (EHR) Payment Reduction, also known as the Medicare Promoting Interoperability Program. It will cover the differences between how the payment reduction is applied for Acute Care Hospitals and Critical Access Hospitals, as well as how it is ultimately reported on the cost report.

Home Office Costs and Allocation 
In this video we review the different issues related to home office and related party costs, including how costs are reported on worksheet A-8-1 in relation to worksheet A, the rules that apply for related party costs, and the documentation that is needed for review.

Sole Community Hospital (SCH) and Medicare Dependent Hospital (MDH) Qualifications   
In this video we discuss the various requirements for qualifying for SCH or MDH status, as well as the application process and what may lead to termination of this status.

December 2022 WPS Provider Audit Webinar   
This video is a recording of the December 2022 WPS Government Health Administrators Provider Audit Webinar for anyone who was unable to attend or needs to view it again.

SCH MDH Base Year Rates    
This video discusses the history, calculations, and mechanics of the Sole Community Hospital and Medicare Dependent Hospital base year hospital specific rates.

Acute and CAH Swing-bed SNF-NF Rates  
This video covers the development, attainment and reporting of the swing-bed SNF and NF rates for the Critical Access Hospitals and Acute Care Hospitals. This also goes through the mechanics of the carveout.

3-21-2023 WPS Provider S-10 Audit Webinar   
This video is the recording of the WPS Provider Audit Webinar that was held on 3/21/2023 covering the topic of the S-10 Audits.

S-10 Charity Care and Total Bad Debt Template Review - 10-1-2022 FYBs and after 
In this video we will discuss the revised templates that incorporate the new fields required by CMS for the S-10 Charity Care and Total Bad Debt listings. These new fields are required for all cost reporting periods beginning on or after 10/1/2022.

DSH Medicaid Eligible Days Template Review - FYBs 10-1-2022 and after   
In this video we will discuss the revised templates that incorporate the new fields required by CMS for the DSH Medicaid Eligible Days listings. These new fields are required for all cost reporting periods beginning on or after 10/1/2022.

Medicare Bad Debt Template Review - FYBs 10-1-2022 and after   
In this video we will discuss the revised templates that incorporate the new fields required by CMS for the Medicare Bad Debt listings. These new fields are required for all cost reporting periods beginning on or after 10/1/2022.

June 2023 WPS Provider Audit Webinar   
This video is a recording of the June 2023 WPS Government Health Administrators Provider Audit Webinar for anyone who was unable to attend or needs to view it again.