Audit 309423

Identification: 93.498 United States Department of Health and Human Services, COVID-19 Provider Relief Fund; Noncompliance Finding/Material Weakness; Allowable Costs. Criteria: Allowable Costs (Public Law 116-136). Condition: Allowable costs related to the program are expenses or losses that were not reimbursed from other sources or that other sources were not obligated to reimburse. Cause: The Hospital did not reduce COVID-19 related costs claimed under the PRF program for costbased reimbursements received from the Medicare program for the COVID-19 related expense. Effect: The amount reported as COVID-19 related costs to the PRF program was overstated. Questioned costs: $0 Context/Perspective: Allowable costs were not reduced by $692,556, as estimated at the applicable reimbursement percentage for Medicare. However, the System had unused reported lost revenues of $1,353,065 and together with the remaining expenditures and reported lost revenues, the System had sufficient expenditures and lost revenues to support one hundred percent of the PRF grant funding received. Repeat Finding: N/A Recommendations: Refer to the HHS Provider Relief Fund General and Targeted Distribution Post Payment Notice of Reporting Requirements and the most recently distributed Provider Relief Fund frequently asked questions, which provide details on requirements related to the program. Views of Responsible Officials: The System will ensure the costs included in all subsequent Provider Relief Fund reporting is reduced for amounts reimbursed by other sources.

Identification: 93.498 United States Department of Health and Human Services, COVID-19 Provider Relief Fund; Noncompliance Finding/Material Weakness; Allowable Costs. Criteria: Allowable Costs (Public Law 116-136). Condition: Allowable costs related to the program are expenses or losses that were not reimbursed from other sources or that other sources were not obligated to reimburse. Cause: The Hospital did not reduce COVID-19 related costs claimed under the PRF program for costbased reimbursements received from the Medicare program for the COVID-19 related expense. Effect: The amount reported as COVID-19 related costs to the PRF program was overstated. Questioned costs: $0 Context/Perspective: Allowable costs were not reduced by $692,556, as estimated at the applicable reimbursement percentage for Medicare. However, the System had unused reported lost revenues of $1,353,065 and together with the remaining expenditures and reported lost revenues, the System had sufficient expenditures and lost revenues to support one hundred percent of the PRF grant funding received. Repeat Finding: N/A Recommendations: Refer to the HHS Provider Relief Fund General and Targeted Distribution Post Payment Notice of Reporting Requirements and the most recently distributed Provider Relief Fund frequently asked questions, which provide details on requirements related to the program. Views of Responsible Officials: The System will ensure the costs included in all subsequent Provider Relief Fund reporting is reduced for amounts reimbursed by other sources.