St. Luke’s Hospital Anderson – Northampton County – Amended Financial Report for the Period July 1, 2022 to June 30, 2023

The amended financial report for St. Luke’s Hospital Anderson, for the period July 1, 2022, to June 30, 2023, was conducted at the request of the Department of Human Services (DHS), Pennsylvania. This review aimed to certify the costs in the hospital’s submitted MA-336 cost report. Following specific procedures, the audit identified necessary adjustments, primarily concerning reclassification of costs and statistics to ensure accurate cost reporting. Key adjustments included reclassifying Coronary Care Unit costs to General Routine Care and adjusting MA days and charges as per the Cost Settlement Report. Although data related to paid MA charges was deemed reliable, the same confidence could not be established for paid MA days and discharges due to their “undetermined reliability.” However, this did not require further analysis as per DHS’s purposes. Ultimately, this report is intended for DHS’s use to set reimbursement rates for the facility, including its new Psychiatric Unit, and not for broader application.