Audit 370742

Criteria: The Health Resources and Services Administration (HRSA) required accurate information on the Provider Relief Fund (PRF) Reporting Portal. Condition: Required reporting was prepared incorrectly. Cause and Effect: The Organization provided incorrect reporting as management was not familiar with the reporting requirements. As such, HRSA would be relying on incorrect information. Context: The Organization did not fully understand the reporting requirements of the program and submitted a summary of all expenses incurred during the quarters reported. The expenses submitted included expenses that were unallowable under the program’s guidelines. The Organization incurred unreimbursed lost revenues in excess of funding received under the program and plans to indicate in their corrective action plan, that all submitted expenses were "replaced" by unreimbursed lost revenues. Questioned costs: No known or likely questioned costs over $25,000. Repeat Finding: No. Recommendation: We recommend the Organization implement procedures to improve their knowledge and understanding of the reporting requirements for Federal funding prior to submitting it. Views of responsible officials of the auditee: The Organization is in agreement with the finding and will submit a corrective action plan that indicates all expenses submitted are "replaced" with unreimbursed lost revenue.