Federal Reports

An audit report required by the Accountability of Tax Dollars Act of 2002.

Inpatient rehabilitation (rehab) hospitals are freestanding facilities that specialize in providing intensive rehab therapy to patients recovering from illness, injury, or surgery. This intensive therapy requires endurance that some patients receiving post-acute care do not have, potentially causing those patients to be better suited for an alternate setting such as a skilled nursing facility. Medicare criteria for admission to post-acute care help ensure that patients receive the most appropriate care for their conditions and needs. In conducting a medical review for a separate evaluation to identify adverse events in inpatient rehab hospitals, physician reviewers found a small number of hospital stays in which the patients appeared to be unsuited for intensive therapy. In response, we extended our medical review to provide additional information about these stays in which patients were unable to actively participate in and benefit significantly from intensive therapy.

The Ohio State University monitored subrecipients and claimed costs as a subrecipient in accordance with National Institutes of Health grant polices and Federal regulations. Accordingly, this report contains no recommendations.

Management Letter for the Fiscal Year 2016 Financial Statement Audit