ACCT 110 Study Guide - Summer 2018, Comprehensive Midterm Notes - Financial Statement, Farjana, Balance Sheet
12 Oct 2018
School
Department
Course
Professor
ACCT 110
MIDTERM EXAM
STUDY GUIDE
Fall 2018
Farjana Nipa
Professor Dana D'Angelo
Acct-110-001
May 18, 2018
Ethics project
This article focus on a company known as ELLINGTON BEHAVIORAL HEALTH
(“EBH”), which has been charged with allegations for violating the federal and state False
Claims Acts. United States Attorney John H. Durham and Connecticut Attorney General George
Jepsen announced that DR. ERUM SHAHAB and WAIRE, LLC, has agreed to pay $805,071 to
resolve the allegations. DR. ERUM SHAHAB, who is a psychiatrist and the owner of EBH have
been regularly conducted urine drug screening tests on urine samples collected from patients
treated at the practice. Urine drug screening tests use a single sample of a patient’s urine to test
for multiple classes of drugs. Even Though, the test screens a patient’s urine for multiple classes
of drugs, Medicare considers it a single test which should be billed only once per patient
encounter, but SHAHAB and EBH submitted claims to Medicare for multiple units of urine drug
screening tests when they knew that only one unit of service could be billed per patient
encounter. They have also submitted claims to the Medicaid program for urine drug screening
tests when the urine samples were either never actually tested at all or were tested weeks or
months after the samples were collected from the Medicaid beneficiaries. By doing this
SHAHAB and EBH received hundreds of thousands of dollars from the Medicare program that
they were not supposed to receive. A complaint against Shahab and EBH was filed in the U.S.
District Court in Connecticut by the whistleblower. The whistleblower, Dr. David Simon, a
former employee at EBH, will receive $99,113 as a share of the proceeds of the settlement.
I choose this article because I am a Health Service Administration major. This article
was very interesting to read because we rely on these healthcare entities to give us good service
and care but it's disappointing to find out that some of them are consuming an excess amount of
taxpayers’ health care dollars. Also, this article relates to chapter 4 in a variety of ways. One
would be The Fraud Triangle. In this article, it doesn’t specifically state the pressure or the
rationalization but the company definitely had the opportunity to fool Medicaid and commit this
crime. They submitted claims to Medicare for multiple units of urine drug screening tests rather
than one unit of service per patient encounter with the intention that they could do this without
Medicaid finding out the truth. Also since the company is privately own by Shahab, there was no
check on power or the work that Shahab was doing. There was no one above him to check for the
likelihood of fraud.
find more resources at oneclass.com
find more resources at oneclass.com
Department of Justice
U.S. Attorney’s Office
District of Connecticut
FOR IMMEDIATE RELEASE
Monday, May 14, 2018
Ellington Psychiatrist and Mental Health Clinic Pay Over $800,000 to Settle False Claims
Act Allegations
United States Attorney John H. Durham and Connecticut Attorney General George Jepsen today
announced that DR. ERUM SHAHAB and WAIRE, LLC, doing business as ELLINGTON
BEHAVIORAL HEALTH (“EBH”), have entered into a civil settlement agreement with the
federal and state governments in which they will pay $805,071 to resolve allegations that they
violated the federal and state False Claims Acts.
SHAHAB, a psychiatrist, is the owner of EBH, a psychiatric medical practice located in
Ellington, Connecticut. As part of SHAHAB and EBH’s treatment of patients with substance
use disorders, SHAHAB and EBH regularly conducted urine drug screening tests on urine
samples collected from patients treated at the practice. Urine drug screening tests use a single
sample of a patient’s urine to test for multiple classes of drugs. Although the test screens a
patient’s urine for multiple classes of drugs, Medicare considers it a single test that should be
billed only once per patient encounter.
The government alleges that SHAHAB and EBH submitted claims to Medicare for multiple units
of urine drug screening tests when they knew or should have known that only one unit of service
could be billed per patient encounter. By coding their claims using multiple units instead of a
single unit, SHAHAB and EBH received hundreds of thousands of dollars from the Medicare
program that they were not entitled to receive.
In addition, the government alleges that SHAHAB and EBH submitted claims to the Medicaid
program for urine drug screening tests when the urine samples were either never actually tested
at all or were tested weeks or months after the samples were collected from the Medicaid
beneficiaries.
To resolve the government's’ allegations under the federal and state False Claims Acts,
SHAHAB and EBH have agreed to pay $805,071, which covers claims submitted to the
find more resources at oneclass.com
find more resources at oneclass.com
Document Summary
This article focus on a company known as ellington behavioral health ( ebh ), which has been charged with allegations for violating the federal and state false. United states attorney john h. durham and connecticut attorney general george. Jepsen announced that dr. erum shahab and waire, llc, has agreed to pay ,071 to resolve the allegations. Dr. erum shahab, who is a psychiatrist and the owner of ebh have been regularly conducted urine drug screening tests on urine samples collected from patients treated at the practice. Shahab and ebh received hundreds of thousands of dollars from the medicare program that they were not supposed to receive. A complaint against shahab and ebh was filed in the u. s. The whistleblower, dr. david simon, a former employee at ebh, will receive ,113 as a share of the proceeds of the settlement. I choose this article because i am a health service administration major.
