HUDSON HEADWATERS HEALTH NETWORK

Finding 2023.001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Assistance Listing Number: 93.498 Criteria In accordance with the reporting requirements of the U.S. Department of Health and Human Services, the Network is required to accurately report to HRSA the methodology applied to the provider relief funds received. Condition/Context In connection with the Reporting test for the Provider Relief Fund Award, we noted that the Network’s final reconciliation of the Provider Relief Fund Award did not agree to the reports submitted to HRSA due to the fact that the lost revenue option II was used rather than option III. Cause The Network inadvertently reported the incorrect methodology. Once identified, adjustments were required for final reconci…

Corrective action: May 23, 2024 Year Ended December 31, 2023 To Health Resources and Services Administration GEORGE PURDUE ADMINISTRATIVE BUILDING 9 CAREY ROAD QUEENSBURY, NY 12804 518-761-0300 WWW.HHHN.ORG Hudson Headwaters Health Network and Affiliates (the Network) respectfully submits the following corrective action plan for the year ended December 31, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings: Finding 2023.001 - Reporting Recommendation The Network …