Audit 300594

Finding 2023-001 – Incorrect Provider Relief Fund Reporting Criteria Management is responsible for reporting the use of the provider relief funds through a submittal on the Provider Relief Fund Reporting Portal. The submission is to include detailed information documenting the Health Center’s methodology for utilizing the provider relief funding received. The accepted methodologies include applying the funding to allowable unreimbursed expenses or to lost revenue, as defined by the U.S. Department of Health and Human Services (HHS). In accordance with HHS guidelines, management must retain supporting documentation for the unreimbursed expenses or the calculation of lost revenues. Condition The Health Center submitted its reporting on the use of provider relief funds to the Provider Relief Fund Reporting Portal as required. However, the information was incorrectly reported to the Provider Fund Reporting Portal. Cause The Chief Financial Officer position of the Health Center experienced turnover between the phase 1 reporting and the phase 4 reporting periods. Communication and transition between the previous and current staff responsible for completing the Provider Fund Reporting Portal was not sufficient to ensure proper completion of the reporting requirements within the allotted reporting time frame. Effect The information reported within the Portal including Lost Revenues, Reportable Other PRF Expenses and Unused Lost Revenues Available for Future Reporting Periods is misstated within the Reporting Portal. However, the Health Center had Unused Lost Revenue Available for Future Reporting Periods from the phase 1 reporting period in excess of Total Reportable PRF and ARP Payments received during this phase 4 reporting period, as such, all funding received was properly utilized. Recommendation The Health Center should report the use of their provider relief funds in accordance with guidance set forth by the Department of Health and Human Services. The provider relief fund submission should be supported by the Health Center’s financial records. The Health Center should consult with HHS as to whether re-submittal of the Provider Fund Reporting Portal is appropriate. Response Management agrees with the recommendation and will take appropriate action. Conclusion Response accepted.

Finding 2023-001 – Incorrect Provider Relief Fund Reporting Criteria Management is responsible for reporting the use of the provider relief funds through a submittal on the Provider Relief Fund Reporting Portal. The submission is to include detailed information documenting the Health Center’s methodology for utilizing the provider relief funding received. The accepted methodologies include applying the funding to allowable unreimbursed expenses or to lost revenue, as defined by the U.S. Department of Health and Human Services (HHS). In accordance with HHS guidelines, management must retain supporting documentation for the unreimbursed expenses or the calculation of lost revenues. Condition The Health Center submitted its reporting on the use of provider relief funds to the Provider Relief Fund Reporting Portal as required. However, the information was incorrectly reported to the Provider Fund Reporting Portal. Cause The Chief Financial Officer position of the Health Center experienced turnover between the phase 1 reporting and the phase 4 reporting periods. Communication and transition between the previous and current staff responsible for completing the Provider Fund Reporting Portal was not sufficient to ensure proper completion of the reporting requirements within the allotted reporting time frame. Effect The information reported within the Portal including Lost Revenues, Reportable Other PRF Expenses and Unused Lost Revenues Available for Future Reporting Periods is misstated within the Reporting Portal. However, the Health Center had Unused Lost Revenue Available for Future Reporting Periods from the phase 1 reporting period in excess of Total Reportable PRF and ARP Payments received during this phase 4 reporting period, as such, all funding received was properly utilized. Recommendation The Health Center should report the use of their provider relief funds in accordance with guidance set forth by the Department of Health and Human Services. The provider relief fund submission should be supported by the Health Center’s financial records. The Health Center should consult with HHS as to whether re-submittal of the Provider Fund Reporting Portal is appropriate. Response Management agrees with the recommendation and will take appropriate action. Conclusion Response accepted.