Yes, all findings should be documented in the record to be coded as it is the coder's motto, "if it's not documented it wasn't done."
Although as to where these are found in your documentation may be in different places as many EHRs are slightly different.
A few common examples of findings that might be considered incidental are:
- MRI Brain: Atrophy or ischemic changes in the elderly
- CT Abdomen: Fatty liver or liver cyst
- CT Pelvis: Diverticulosis
The following examples illustrate incidental findings:
- A patient is referred for an abdominal ultrasound due to jaundice. After review of the ultrasound, the radiologist discovers the patient has an aortic aneurysm. The primary diagnosis is jaundice and the aortic aneurysm may be reported as a secondary diagnosis.
- A patient is referred for a chest x-ray because of wheezing. The x-ray is normal except for scoliosis and degenerative joint disease of the thoracic spine. The primary diagnosis is wheezing since it was the reason for the patient’s visit. The other findings may be reported as additional diagnoses.
- A patient is referred for an MRI of the lumbar spine with a diagnosis of L-4 radiculopathy. The MRI reveals degenerative joint disease at L1 and L2. The primary diagnosis is radiculopathy and the degenerative joint disease of the spine may be reported as an additional diagnosis.
It should never be assumed that any particular condition is always incidental. What is considered incidental for one patient and one study, may not be considered incidental for another patient and another study. When there is difficulty in determining whether or not a finding is incidental or whether or not it should be reported, it is prudent to query the radiologist.
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It is inappropriate to report an incidental finding found on a radiology report when the finding is unrelated to the sign, symptom, or condition that necessitated the performance of the test for a patient being seen.
Incidental findings should never be listed as primary diagnoses. If reported, incidental findings may be reported as secondary diagnoses by the physician interpreting the diagnostic test.
A typical example would involve a patient whose visit was entirely unrelated to the queried condition. Following the visit, the physician would be queried to add a suspected diagnosis, such as atherosclerosis of the aorta (hardening of the walls of the aorta), based on a historical radiology report from years prior. The medical record would contain no indication that the physician was aware of this historical report at the patient visit, let alone that the physician considered or addressed the condition at the patient visit. Often, the addendum would just include the diagnosis or would copy portions of the query into the medical record. The medical record would likewise contain no indication that the physician even contacted the patient about the brand-new diagnosis.
The chart review program violated the ICD Guidelines because it involved the systematic creation of addenda for conditions that were entirely unrelated to the visit. Because the explicit purpose of the program was to identify “new” diagnoses that had never been made by a physician, a physician queried to add a chart-review diagnosis could not have been previously aware of the condition, and certainly could not have considered, evaluated, or treated the condition at the visit. The ICD Guidelines therefore prohibited the coding of such conditions, yet Kaiser submitted thousands of such diagnoses for tens of millions of dollars in risk adjustment payments.
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Services Reported Separately
Any specifically identifiable procedure or service (ie, identified with a specific CPT code)
performed on the date of E/M services may be reported separately.
The ordering and actual performance and/or interpretation of diagnostic tests/studies during a
patient encounter are not included in determining the levels of E/M services when the
professional interpretation of those tests/studies is reported separately by the physician or other
qualified health care professional reporting the E/M service. Tests that do not require separate
interpretation (eg, tests that are results only) and are analyzed as part of MDM do not count as an
independent interpretation, but may be counted as ordered or reviewed for selecting an MDM
level. The performance of diagnostic tests/studies for which specific CPT codes are available
may be reported separately, in addition to the appropriate E/M code. The interpretation of the
results of diagnostic tests/studies (ie, professional component) with preparation of a separate
distinctly identifiable signed written report may also be reported separately, using the appropriate
CPT code and, if required, with modifier 26 appended.
The physician or other qualified health care professional may need to indicate that on the day a
procedure or service identified by a CPT code was performed, the patient’s condition required a
significant separately identifiable E/M service. The E/M service may be caused or prompted by
the symptoms or condition for which the procedure and/or service was provided. This
circumstance may be reported by adding modifier 25 to the appropriate level of E/M service. As
such, different diagnoses are not required for reporting of the procedure and the E/M services on
the same date.
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