DUNDY COUNTY HOSPITALLocal Government

Criteria: The HRSA Provider Relief Fund Reporting and Auditing Questions under calculating eligible expenses and lost revenue state that when reporting lost revenues, Reporting Entities should exclude the amount of contractual adjustments from all third party payers and charity care adjustments, as applicable when determining patient care related revenue sources. The instructions in the PRF Reporting Portal User Guide also state that patient revenue should also be reported net of uncollectible patient services revenues recognized as bad debts. Condition: Amounts reported for lost revenue were not in accordance with the terms and conditions of the Provider Relief Reporting Portal User Guide and Reporting and Auditing Questions. Cause: Management reported lost revenue based upon gross charges rather than net patient revenue. Effect: Amounts reported for lost revenue in the Provider Relief Fund reporting portal were not accurate and were overstated. Questioned costs: $0 Context: Lost revenue appears to be misreported by an estimated $225,000, which could be offset by unreimbursed expenses reported in the amount of $64,110. Recommendation: We recommend the Hospital ensure it is familiar with all reporting requirements of grant awards to ensure proper compliance. Views of Responsible Officials: We concur with the finding and will work with HRSA on an appropriate course of action. See Corrective Action Plan.