Audit 30701

U.S. Department of Health and Human Services ? Direct Funding Provider Relief Fund (PRF) and American Rescue Plan Rural Distribution Program Assistance Listing No. 93.498 ? Year ended September 30, 2022 2022-001 - Significant Deficiency in Internal Control and Compliance - Reporting Criteria: All recipients of Provider Relief Fund (PRF) payments must comply with the reporting requirements described in the PRF terms and conditions and specified in the directions issued by the U.S. Department of Health and Human Services (HHS). Recipients of PRF Period two funding are required to report on the Provider Relief Reporting Portal no later than March 31, 2022. Condition/Context: The Organization missed the reporting time frame to report PRF Period two results on the Provider Relief Reporting Portal and therefore has not reported results of Period two in accordance with the terms and conditions of the award. Cause: Internal miscommunication / error. A clerical error occurred when a junior member of the finance team accidently changed the payment receipt date to coincide with the date funds were applied to revenue, a Period three date. The Organization became aware of the missed Period two submission upon attempting a Period three submission when they were denied because the Organization had no Period three receipts. Also, there was a Lack of receipt of reporting communications from HRSA. Per the HRSA web site under the section ?Process for Submitting a Late Report Request? it was noted in item 1, ?All providers who are considered non-compliant will be notified by HRSA after the conclusion of the Reporting Period and will be given details on how to submit a ?Request to Report Late Due to Extenuating Circumstances.? As of June 28, 2023, the Organization has not been notified. Effect: The Organization is not in compliance with the reporting requirements of Period two PRF reporting. Recommendation: We recommend that management review and update, as needed, their procedure for completion and filing of third-party reporting to ensure reporting is completed on a timely basis. In addition, we recommend that management contact its award administrator to appropriately report the results of the Organization?s Period two PRF funds. Views of Responsible Officials and Planned Corrective Actions: Management of Brown Dermatology, Inc. agrees with the finding and its corrective action is outlined in the accompanying Corrective Action Plan. Questioned Cost: None reported.

U.S. Department of Health and Human Services ? Direct Funding Provider Relief Fund (PRF) and American Rescue Plan Rural Distribution Program Assistance Listing No. 93.498 ? Year ended September 30, 2022 2022-001 - Significant Deficiency in Internal Control and Compliance - Reporting Criteria: All recipients of Provider Relief Fund (PRF) payments must comply with the reporting requirements described in the PRF terms and conditions and specified in the directions issued by the U.S. Department of Health and Human Services (HHS). Recipients of PRF Period two funding are required to report on the Provider Relief Reporting Portal no later than March 31, 2022. Condition/Context: The Organization missed the reporting time frame to report PRF Period two results on the Provider Relief Reporting Portal and therefore has not reported results of Period two in accordance with the terms and conditions of the award. Cause: Internal miscommunication / error. A clerical error occurred when a junior member of the finance team accidently changed the payment receipt date to coincide with the date funds were applied to revenue, a Period three date. The Organization became aware of the missed Period two submission upon attempting a Period three submission when they were denied because the Organization had no Period three receipts. Also, there was a Lack of receipt of reporting communications from HRSA. Per the HRSA web site under the section ?Process for Submitting a Late Report Request? it was noted in item 1, ?All providers who are considered non-compliant will be notified by HRSA after the conclusion of the Reporting Period and will be given details on how to submit a ?Request to Report Late Due to Extenuating Circumstances.? As of June 28, 2023, the Organization has not been notified. Effect: The Organization is not in compliance with the reporting requirements of Period two PRF reporting. Recommendation: We recommend that management review and update, as needed, their procedure for completion and filing of third-party reporting to ensure reporting is completed on a timely basis. In addition, we recommend that management contact its award administrator to appropriately report the results of the Organization?s Period two PRF funds. Views of Responsible Officials and Planned Corrective Actions: Management of Brown Dermatology, Inc. agrees with the finding and its corrective action is outlined in the accompanying Corrective Action Plan. Questioned Cost: None reported.