Inpatient Hospital Resources Disproportionate Share (DSH) Audits

Annual DSH Audit Survey for Hospitals

As required by CMS, DSH audits are required of all hospitals that received Medicaid Disproportionate Share dollars.
To download this survey, please click here

For IMD (State Hospital), there is a separate survey. To download the IMD survey, please click here

The Annual DSH Audit Survey is due by each April 1st.

DSH Audit Reports

• DSH Audit Report(2021)
  • DSH Audit Report (2021) Exhibit 1
• DSH Audit Report (2020) opens in a new tab
  • DSH Audit Report (2020) Exhibit 1
    • Restated DSH Audit Report (2020) Exhibit 1
    • Restated DSH Audit Report (2020) Memo
• DSH Audit Report (2019).pdf opens in a new tab
  • DSH Audit Report (2019) Exhibit 1
    • Restated DSH Audit Report (2019) Exhibit 1
    • Restated DSH Audit Report (2019) Memo opens in a new tab

Federal Regulations

Each DSH payment is funded by State and Federal funds with Federal funds being the largest share (about 70 Percent for State fiscal year 2012).

The references below outline the federal requirements, which must be met:

• Electronic Code of Federal Regulations (http://www.ecfr.gov/) opens in a new tab
• 42 CFR 447.299 – Reporting Requirements
• 42 CFR 455.300 – Independent Certified Audit of State Disproportionate Share Payment Adjustments (Purpose)
• 42 CFR 455.301 – Independent Certified Audit of State Disproportionate Share Payment Adjustments (Definitions)
• 42 CFR 455.304 – Condition for Federal financial participation (FFP)