1. A 76-year-old morbidly obese white male was admitted to the facility with an acute exacerbation of COPD. He is a previous smoker but has not smoked for the past year because his breathing issues have continued to worsen. He was started on oxygen and treated with an oral corticosteroid with prophylactic antibiotics administered. The progress notes of day two states that the pressure ulcer of his right heel (stage 4) was non-excision ally debrided at the bedside. As an auditor, you review the POA status, code assignment, and DRG assignment shown below for this patients stay. You conclude there is an error.

1. What is the error, and what impact does it have on reimbursement? _____

1. What action might need to be taken to justify your conclusion of a coding error? _____

POA status	ICD-10-CM codes assigned	DRG assignment 192
Y	J44.1
N	L89.614
Y	E66.01
E	Z87.891