Audit 301904

U.S. Department of Health and Human Services Assistance Listing No. 93.498 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria: Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116- 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The Agency’s portal reporting submission included errors. Questioned Costs: Unknown Context: The Agency chose to report lost revenues using option i. Under this option, the difference between actual patient care revenues is to be reported. Patient care revenue includes healthcare services and support, as provided in a medical setting at home/telehealth, or in the community. The patient care revenues reported in the provider relief fund portal did not agree to the audited financial statements. The Agency did not provide sufficient support for the patient revenue amounts reported in the provider relief portal. Effect: The revenues submitted in the provider relief fund portal do not agree to the audited financial statements, resulting in an understatement of lost revenue reported. Cause: The Agency’s internal controls were not adequate to detect these reporting errors. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation; however, the errors did not result in materially different lost revenues claimed.

U.S. Department of Health and Human Services Assistance Listing No. 93.498 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria: Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Pub. L. No. 116- 136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition: The Agency’s portal reporting submission included errors. Questioned Costs: Unknown Context: The Agency chose to report lost revenues using option i. Under this option, the difference between actual patient care revenues is to be reported. Patient care revenue includes healthcare services and support, as provided in a medical setting at home/telehealth, or in the community. The patient care revenues reported in the provider relief fund portal did not agree to the audited financial statements. The Agency did not provide sufficient support for the patient revenue amounts reported in the provider relief portal. Effect: The revenues submitted in the provider relief fund portal do not agree to the audited financial statements, resulting in an understatement of lost revenue reported. Cause: The Agency’s internal controls were not adequate to detect these reporting errors. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation; however, the errors did not result in materially different lost revenues claimed.