Finding Text
Identification: 93.498 United States Department of Health and Human Services, COVID-19 Provider
Relief Fund; Noncompliance Finding/Significant Deficiency; Reporting Compliance Requirement.
Criteria: Lost Revenues (Public Law 116-136).
Condition: The Hospital's calculation of lost revenues for the Period 1 submission did not exclude the
actual patient care revenues associated with a new non-COVID related service. The new non-COVID
related service was not included in the baseline period and therefore the revenue associated with the new
non-COVID related service should have been excluded from the comparison period.
Cause: The Hospital used total patient care revenues for the computation of lost revenues without
adjustment for the new non-COVID related service.
Effect: The Hospital understated the calculation of lost revenues by $236,546.
Questioned costs: None
Context/Perspective: The finding appears to be an isolated issue.
Repeat Finding: N/A
Recommendations: We recommend that the calculation of lost revenue exclude new non-COVID related
patient care revenues to allow for consistent measurement of baseline and lost revenues.
Views of Responsible Officials: The Hospital will correct the lost revenue calculations to exclude new
non-COVID related patient care revenues in both the baseline and comparison periods in all subsequent
PRF reporting.