Courtland Manor FY20 Audit

… Balance, Patient Days, or Nursing SurveyReport that are stated below: The Provider included non-allowable promotional advertising expense with reimbursable cost.1.The Provider improperly adjusted salary and benefits pertaining to the Director of Nur …

… 1,298,074$ Adjustments to Administrative & Routine Costs 1 To remove non-allowable promotional advertising expense (37,389)$ 2 To reclassify nursing admin salaries to the appropriate cost center 56,722 …

… part B and Title XIX Delaware Medicaid State Plan, Attachment 4.19D. The Provider included non-allowable promotional advertising expense with reimbursable cost. Management's working trial balance account grouping to the cost report does not align …

… Reimbursement Manual 15-1, Chapter 21, Section 2136.2 requires the removal from allowable costs any costs incurred for advertising to the general public which seeks to increase patient utilization of the provider's facilities. Management should su …