In a report published by the Alliance for Integrity and Reform of 340B (AIR340B), the authors concluded that 340B hospitals appear to provide only a minimal amount of charity care thus calling into question whether or not Congress’ intentions for the 340B program are being met. The data used to reach this conclusion was derived from the Medicare Cost Report, CMS-2552-10, Worksheet S-10 – the very data that CMS did not use as the basis to allocate the 9 billion dollar uncompensated care pool for 2014 due to apparent flaws in the data. CMS did not use S-10 data to distribute the 2015 uncompensated care pool either for primarily the same reasons as 2014 (see SCA's 2014 and 2015 Notice of Proposed Rulemaking comment letters for more information). This is just one more reason hospitals should evaluate the time, attention and resources being invested in reporting S-10 data.
