Audit 291628

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Program and American Rescue Plan Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2020 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Grant compliance requires that costs are reported in the appropriate amounts for presentation purposes. Such reporting requirements are required to ensure that expenses are presented accurately in accordance with all program requirements. Condition: The Health System double reported their expenses in their period 4 reporting to Health Resources & Services Administration (HRSA). Questioned Costs: N/A Context: CLA noted during reporting testing that the Health System had erroneously double reported their expenses relating to PRF expenditures. Cause: The Health System erroneously double reported their expenses when submitting their reporting for the PRF expenditures. Effect: The Health System incorrectly stated expense amounts on their reporting to HRSA. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the Health System perform review procedures over reporting expenses in a timely manner, so expenses are accurately reported. Views of Responsible Officials: While the expenditures were over reported, the District had sufficient lost revenues to cover those additional expenditures. The misreporting does not impact the fact that the funds were appropriately utilized in accordance with the grant.

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Program and American Rescue Plan Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2020 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Grant compliance requires that costs are reported in the appropriate amounts for presentation purposes. Such reporting requirements are required to ensure that expenses are presented accurately in accordance with all program requirements. Condition: The Health System double reported their expenses in their period 4 reporting to Health Resources & Services Administration (HRSA). Questioned Costs: N/A Context: CLA noted during reporting testing that the Health System had erroneously double reported their expenses relating to PRF expenditures. Cause: The Health System erroneously double reported their expenses when submitting their reporting for the PRF expenditures. Effect: The Health System incorrectly stated expense amounts on their reporting to HRSA. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends the Health System perform review procedures over reporting expenses in a timely manner, so expenses are accurately reported. Views of Responsible Officials: While the expenditures were over reported, the District had sufficient lost revenues to cover those additional expenditures. The misreporting does not impact the fact that the funds were appropriately utilized in accordance with the grant.