Medicare Audit Guide Withdrawn
In connection with the Institute's policy of reviewing the content of existing guides, the 1969 Medicare Audit Guide was withdrawn in September. Because of changes in legislation and audit procedures, the guide has been determined to be out-of-date.
When the guide was first issued, a significant need existed for independent audits of provider cost reports. However, such audits are now generally being conducted by intermediary auditors, such as insurance companies, rather than by independent CPAs. Thus, it has been determined that revising the guide would be of limited usefulness to the profession.