Kindred Hospital Havertown – Delaware County – Amended Financial Report for the Period July 1, 2022 to June 30, 2023

The amended financial report for Kindred Hospital Havertown, covering the fiscal year ending June 30, 2023, was prepared following procedures requested by the Department of Human Services (DHS). The report, overseen by Auditor General Timothy L. DeFoor, certifies the costs detailed in the facility’s MA-336 cost report, primarily for setting the Medical Assistance reimbursement rate. The procedures involved verifying data with no adjustments needed initially, except for cost allocation statistics related to the Medical Rehab Unit. These adjustments corrected costs for capital aspects, employee benefits, and operational sectors like housekeeping. Ineligible “Capital Costs-Bldg” expenses were identified and excluded. Additional procedures examined DHS PROMISe™ system data reliability, finding paid MA charges reliable but MA days and discharges data undefined. However, DHS deemed further verification unnecessary. The final MA-336 cost report’s reasonable hospital care costs are materially accurate, supporting the Medical Assistance rate adjustment. This is an automated summary. Please rely on the contents included in the released audit report.