Health Management Associates will restate financial results for 2010 through the second quarter of 2013 after finding that 11 of its 71 hospitals received Medicare or Medicaid electronic health records incentive payments without meeting the meaningful use criteria.

The restatement will “correct the accounting treatment of approximately $31 million of Medicare and Medicaid Health Information Technology payments recognized as income between July 1, 2011 and June 30, 2013,” according to an announcement from the Naples, Fla.-based company.

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