Audit 36798

2022-002 Federal Program Name: COVID ? 19 Provider Relief Fund (PRF) Federal Agency: U.S. Department of Health and Human Services Federal Assistance Listing Title and Number: COVID-19 Provider Relief Fund, 93.498 Criteria or Specific Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Condition: Expenses reported in Period 3 and 4 of the Provider Relief Fund portal submissions included duplicated expense amounts from other portal submissions. Questioned Costs: $450,459 Context: The Provider Relief Fund reporting portal allows for reporting of expenses in specific periods of availability, all of which are retroactive to Q1 2020. During the portal submissions for Periods 3 and 4, the Hospital inappropriately duplicated expense amounts from other portal submissions. Amounts were primarily transposed between periods, but none were reported outside of the period of availability for Provider Relief Funds. The Hospital's tracking and review of amounts reported did not identify these variances, which creates an environment where reporting of expenses was inaccurate. When evaluating the expenses reported in Period 3 and 4, amounts were over-reported by $450,459 when compared to detailed tracking of expenses in the aggregate. Effect: The Hospital did not properly report Provider Relief Fund expenses for payments reported in Period 3 and 4. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital prepare internal documentation supporting reconciled expense amounts, which should be retained for a minimum of three (3) years from the date of the final report in accordance with payment terms and conditions. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to tracking and reporting of expenses and lost revenues to ensure amounts are appropriately stated. Based on amounts reported in the portal, we have adequate lost revenues ($88.1M excess) to support funding reported for all periods of Provider Relief Fund reporting.

2022-002 Federal Program Name: COVID ? 19 Provider Relief Fund (PRF) Federal Agency: U.S. Department of Health and Human Services Federal Assistance Listing Title and Number: COVID-19 Provider Relief Fund, 93.498 Criteria or Specific Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Condition: Expenses reported in Period 3 and 4 of the Provider Relief Fund portal submissions included duplicated expense amounts from other portal submissions. Questioned Costs: $450,459 Context: The Provider Relief Fund reporting portal allows for reporting of expenses in specific periods of availability, all of which are retroactive to Q1 2020. During the portal submissions for Periods 3 and 4, the Hospital inappropriately duplicated expense amounts from other portal submissions. Amounts were primarily transposed between periods, but none were reported outside of the period of availability for Provider Relief Funds. The Hospital's tracking and review of amounts reported did not identify these variances, which creates an environment where reporting of expenses was inaccurate. When evaluating the expenses reported in Period 3 and 4, amounts were over-reported by $450,459 when compared to detailed tracking of expenses in the aggregate. Effect: The Hospital did not properly report Provider Relief Fund expenses for payments reported in Period 3 and 4. Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements. Repeat Findings: No Recommendation: We recommend the Hospital prepare internal documentation supporting reconciled expense amounts, which should be retained for a minimum of three (3) years from the date of the final report in accordance with payment terms and conditions. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate the current controls related to tracking and reporting of expenses and lost revenues to ensure amounts are appropriately stated. Based on amounts reported in the portal, we have adequate lost revenues ($88.1M excess) to support funding reported for all periods of Provider Relief Fund reporting.