“We have utilized Myers and Stauffer’s expertise to obtain CMS approval of our hospital DSH/UPL payment methodologies and to present information to our hospital providers.”
— Current State Medicaid Client


The federal Medicaid DSH audit regulation proves that Medicaid DSH programs are complex. Specialized knowledge is needed to properly perform the audit functions. Few, if any, other firms will possess Myers and Stauffer’s combined DSH audit experience and the experience assisting Medicaid programs with DSH eligibility and payment calculations.

Myers and Stauffer’s unique qualifications include:

  • Hands-on experience assisting multiple Medicaid programs with their annual DSH eligibility and payment calculations.
  • Experience auditing hospital uncompensated care cost (hospital-specific DSH limits).
  • An audit approach that satisfies all federal requirements, while simultaneously recognizes that the value states (and their DSH hospitals) can derive from this process necessitates a cooperative/educational approach toward the audits.

Myers and Stauffer is currently engaged to perform the federally mandated DSH audits for more than 35 state Medicaid programs. We also calculate annual DSH payments for nine state Medicaid programs. This experience provides an expert level of understanding of federal DSH eligibility and payment requirements and allows us to highlight where Medicaid programs are at risk for making improper DSH payments or eligibility determinations.

Our DSH audit data collection tools are specifically designed to:

  • Help hospitals organize information to ensure all Medicaid and uninsured services are captured during the data collection phase of the audit.
  • Ensure Medicaid and uninsured costs are measured utilizing Medicare cost report mechanics, as required by federal regulations.

Myers and Stauffer has earned a reputation for being able to see the big picture and efficiently applying auditing procedures to each engagement. As certified public accountants, we adhere to rigorous quality control procedures and comply with professional standards as set forth by the American Institute of Certified Public Accountants.


We have an expert level of understanding of federal DSH requirements.