Audit 21025

2022 ? 001 Federal Agency: U.S Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Funding Assistance Listing Number: 93.498 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse only for health care related expenses or lost revenues that attributable to coronavirus. Condition: The Organization incorrectly reported lost revenues as other healthcare expenses as part of its period 2 reporting. Questioned costs: None. Context: During our testing, it was noted that the client incorrectly reported lost revenues as other healthcare expenses as part of its period 2 reporting. Cause: Lost revenues were incorrectly keyed as expenses which led to the incorrect reporting of activity for period 2. Effect: Expenses and lost revenues were incorrect on period 2 reporting. However, the dollar amount of the lost revenue calculation was correct and would remain the same. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correct submission and retain as support for the filing. Views of responsible officials: There is no disagreement with the audit finding.

2022 ? 001 Federal Agency: U.S Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Funding Assistance Listing Number: 93.498 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse only for health care related expenses or lost revenues that attributable to coronavirus. Condition: The Organization incorrectly reported lost revenues as other healthcare expenses as part of its period 2 reporting. Questioned costs: None. Context: During our testing, it was noted that the client incorrectly reported lost revenues as other healthcare expenses as part of its period 2 reporting. Cause: Lost revenues were incorrectly keyed as expenses which led to the incorrect reporting of activity for period 2. Effect: Expenses and lost revenues were incorrect on period 2 reporting. However, the dollar amount of the lost revenue calculation was correct and would remain the same. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correct submission and retain as support for the filing. Views of responsible officials: There is no disagreement with the audit finding.