Worksheet S-10 Uncompensated Care Reporting

Worksheet S-10 Uncompensated Care Reporting

Are You Receiving the Appropriate Uncompensated Care DSH Reimbursement?

CMS is incorporating uncompensated care cost (UCC) information from Worksheet S-10 (S-10) of the Medicare cost report as the basis to allocate Medicare disproportionate share hospitals (DSH) payments among qualifying hospitals. The total payment pool has been as high as $3.3 billion and is projected to be $7.6 billion according to CMS’ 2022 IPPS proposed rule. CMS began auditing all qualifying hospitals’ S-10 filings in federal fiscal year 2019 and will continue to do so from now on. Many hospitals incurred audit adjustments that may have significant negative impacts on their UCC reimbursement.

To complicate the matter, instructions change for cost reporting periods beginning on or after October 1, 2016; understanding these revised instructions is imperative for compliance. In addition, CMS has released revised S-10 filing requirements that will be burdensome to many providers.

Request S-10 Potential Impact Tool


What Actions Can I Take Now?

  • Verify detailed patient listings are available to support S-10 filed amounts
  • Ensure that filed amounts are compliant with Medicare cost report instructions
  • Check that policies, procedures, and reporting are compliant and consistent
  • Evaluate how current cost report instructions and potential changes will affect cost report instructions on uncompensated care reporting

How Can I Assess My Organization’s UCC Payment Trend?

Download the UCC Payment trending Worksheet and enter your provider number in the dropdown box on the Excel file.

How can we help you?

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