Audit 306210

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services (HHS)/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement – 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 Organization is required to report on the use of Provider Relief Fund (PRF) distributions received. This report is to be prepared using accurate financial information following the accrual basis of accounting and other guidance issued by the U.S. Department of Health and Human Services (HHS). Questioned Costs – None Context – The Provider Relief Fund report for Period 4 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 4 reporting requirements contained clerical errors and improper inclusion of certain non-patient revenues. These errors do not impact PRF payments used for lost revenues in the current reporting period. Effect – Errors were made in reporting quarterly revenue from patient care. Lost revenues were not accurately reported. Cause – Management made a clerical error in the underlying detail supporting the calculation and improperly included non-patient service care revenue in the calculation. Identification as a Repeat Finding – See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be reviewed to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and reconcile underlying detail to financial statements, as well as confirm clerical accuracy .

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services (HHS)/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement – 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 Organization is required to report on the use of Provider Relief Fund (PRF) distributions received. This report is to be prepared using accurate financial information following the accrual basis of accounting and other guidance issued by the U.S. Department of Health and Human Services (HHS). Questioned Costs – None Context – The Provider Relief Fund report for Period 4 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 4 reporting requirements contained clerical errors and improper inclusion of certain non-patient revenues. These errors do not impact PRF payments used for lost revenues in the current reporting period. Effect – Errors were made in reporting quarterly revenue from patient care. Lost revenues were not accurately reported. Cause – Management made a clerical error in the underlying detail supporting the calculation and improperly included non-patient service care revenue in the calculation. Identification as a Repeat Finding – See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be reviewed to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and reconcile underlying detail to financial statements, as well as confirm clerical accuracy .