EIN: 131740127
UEI: GRZKENLMG9J3
Audited by: Baker Tilly US, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 9, 2026 (53 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Criteria: Recipients of Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition and Context: St. Joseph?s Hospital, Yonkers (the Hospital) did not complete the PRF reporting in accordance with the HHS guidance, as follows: ? The Hospital inadvertently included other revenue losses in the amount of $2,260,443 as other healthcare related expenses. As a result, the total unused lost revenues in period 1 would change from $3,954,325 to $1,693,882. ? In the Hospital's Period 1 and Period 2 reporting submissions, the Hospital incorrectly reported lost revenues under Option ii rather than Option iii. Option ii would not be appropriate as the approved 2020 budget did not cover the entire period of availability, which was through 2021. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with established HHS reporting guidance. Questioned Costs: None. Cause: An oversight by management to include the other revenue losses as healthcare related expenses and the selection the wrong option for the required report. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed, and that information used in preparation of the reports is reviewed. Views of Responsible Officials: The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in preparation of the reports is reviewed. The Hospital has sufficient unused lost revenue to cover the other revenue losses noted above.
Show full finding ▾Hide full finding ▴Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: N/A Award Number: N/A Award Year: 2020 Compliance Requirement: Reporting Criteria: Recipients of Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS). Condition and Context: St. Joseph?s Hospital, Yonkers (the Hospital) did not complete the PRF reporting in accordance with the HHS guidance, as follows: ? The Hospital inadvertently included other revenue losses in the amount of $2,260,443 as other healthcare related expenses. As a result, the total unused lost revenues in period 1 would change from $3,954,325 to $1,693,882. ? In the Hospital's Period 1 and Period 2 reporting submissions, the Hospital incorrectly reported lost revenues under Option ii rather than Option iii. Option ii would not be appropriate as the approved 2020 budget did not cover the entire period of availability, which was through 2021. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with established HHS reporting guidance. Questioned Costs: None. Cause: An oversight by management to include the other revenue losses as healthcare related expenses and the selection the wrong option for the required report. Recommendation: We recommend that management implement procedures to ensure that the most recent guidance is reviewed, and that information used in preparation of the reports is reviewed. Views of Responsible Officials: The Hospital agrees with the finding. Management will implement procedures to ensure that the most recent guidance is reviewed, and that information used in preparation of the reports is reviewed. The Hospital has sufficient unused lost revenue to cover the other revenue losses noted above.
Corrective Action Planned As there is currently no mechanism by which to amend the original reporting, management is implementing review procedures to ensure that the most recent guidance is adhered to in preparation of the reports.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on September 27, 2020 — management decision was due March 27, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
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