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(iii) Illegal Acts Related to Government Programs In recent years, the federal government and many states have aggressively increased enforcement efforts under Medicare and Medicaid antifraud and abuse legislation Broadening regulatory and legal interpretations have signi cantly increased the risk of penalties for providers; for example, broad interpretations of false claims laws are exposing ordinary billing mistakes to scrutiny and penalty consideration As a result, providers may have signi cant exposure to allegations of fraudulent activity that potentially could entail multimillion-dollar penalties, nes, and settlements The far-reaching nature of alleged fraud and abuse violations may represent a signi cant risk and uncertainty that would require disclosure in accordance with SOP 94-6 If a provider is the target of a government investigation, the need for accruals related to, or disclosure of, contingencies associated with the potential effect of illegal acts must be evaluated If the government undertakes an investigation, there are two likely economic consequences to the health care entity:13 (1) disallowance of certain services previously billed by the entity and paid for by the government; and (2) the imposition of substantial nes or penalties Consequence (1) is an uncertainty that is involved in the revenue estimation process [discussed at Subsection 363(r)(ii)]; it is not a SFAS No 5 loss contingency This is a key distinction from a nancial reporting perspective To illustrate, consider that management, in making its best estimate of revenue that will be realized under a contract, may believe that it is appropriate to record a valuation allowance for potential billing adjustments in order to avoid reporting revenues that are uncertain of realization, even though the entity is not currently the subject of a government investigation If such allowances were accounted for as SFAS No 5 loss contingencies, the revenue would be recognized, but would carry with it an associated loss contingency that might or might not be accruable in the nancial statements Consequence (2) is a loss contingency under SFAS No 5, and management must make provision in the nancial statements for, or disclose any contingent liabilities associated with, such nes and penalties Another potential economic consequence relates to costs the provider may have to incur in future years to demonstrate its compliance with federal laws When a provider enters into an agreement with the federal government to settle an investigation, such settlement agreements normally impose an obligation on the provider to engage an independent review organization to test and report on compliance with fraud and abuse requirements each year for the following ve years EITF Topic No D-89, Accounting for Costs of Future Medicare Compliance Audits, provides the FASB staff s views on whether the expected costs of future audits required as a result of settlement agreements should be accrued as a liability at the time the settlement is agreed to The staff concluded that a provider should not recognize as liability for the costs of future Medicare compliance audits on the date the settlement is agreed to Given the broad scope and draconian penalties of antifraud laws, the ease with which violations (intentional or unintentional) can occur, incentives for whistle-blowers to expose violations, and potential exposure of company executives to criminal charges, it is imperative that health care entities take steps to ensure that their conduct is in compliance with federal and state laws Implementation of a formal corporate compliance program a set of written policies and procedures aimed at preventing improprieties in the rst place, and detecting them early if they should occur can help to provide protection from potential fraud and possibly minimize nes and penalties if problems should arise SOP 99-1, Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program, provides additional information on corporate compliance programs, particularly with respect to corporate integrity agreements entered into with the federal government as a result of settlement of fraud and abuse allegations (iv) Malpractice Contingencies The Guide states that he ultimate costs of malpractice claims should be accrued when the incidents occur that give rise to the claims, if certain criteria are met.

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