Audit 354413

U.S. Department of Health and Human Services Federal Assistance Listing Number 93.498 COVID-19 Provider Relief Fund (PRF) American Rescue Plan (ARPA) Rural DistributionCriteria: Reporting (45 CFR 75.342) The Organization is required to prepare and submit period four provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Condition: The Organization incorrectly reported all provider relief payments were applied to unreimbursed expenses attributable to COVID-19 within the peirod four report on the HHS Provider Relief Fund (PRF) portal. Total expenditures reported had not been incurred by the Organization.Cause: The Organization’s internal controls were not adequate to detect reporting errors.Effect or potential effect: Expenses and quarterly lost revenues were improperly reported in the PRF portal.Questioned Costs: Unknown.Context: The Organization inaccurately reported for period four $815,135 of Total Other PRF Expenses. Actual expenses incurred were $304,018. The Organization's calculated lost revenue for period one was reported as $0 but should have reported lost revenues using Option III. The matter was subsequently corrected on September 29, 2023, in the period 5 PRF portal submission.Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete, and reviewed. Additionally, we recommend management submit their lost revenue calculation and narrative to the Health Resources and Services Administration. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.

U.S. Department of Health and Human Services Federal Assistance Listing Number 93.498 COVID-19 Provider Relief Fund (PRF) American Rescue Plan (ARPA) Rural DistributionCriteria: Reporting (45 CFR 75.342) The Organization is required to prepare and submit period four provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Condition: The Organization incorrectly reported all provider relief payments were applied to unreimbursed expenses attributable to COVID-19 within the peirod four report on the HHS Provider Relief Fund (PRF) portal. Total expenditures reported had not been incurred by the Organization.Cause: The Organization’s internal controls were not adequate to detect reporting errors.Effect or potential effect: Expenses and quarterly lost revenues were improperly reported in the PRF portal.Questioned Costs: Unknown.Context: The Organization inaccurately reported for period four $815,135 of Total Other PRF Expenses. Actual expenses incurred were $304,018. The Organization's calculated lost revenue for period one was reported as $0 but should have reported lost revenues using Option III. The matter was subsequently corrected on September 29, 2023, in the period 5 PRF portal submission.Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete, and reviewed. Additionally, we recommend management submit their lost revenue calculation and narrative to the Health Resources and Services Administration. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.