Audit 373518

Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) Condition – The Organization is required to prepare and submit period 4 provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – None Context – The period 4 provider relief fund report was tested. The Organization selected option 1 to report lost revenues based on quarterly actual amounts. Certain quarterly patient service revenues reported to HHS could not be reconciled to supporting information. Effect – Errors were identified in quarterly Total Revenue/Net Charges from Patient Care reported to HHS; however, when these errors are considered, the Hospital’s total Provider Relief Fund payments applied to lost revenues did not change from what was originally reported in period 4. Cause – The Hospital did not update certain supporting files used to prepare the Provider Relief Fund report(s) for year-end closing adjustments. Identification as a repeat finding – Is a repeat finding. See 2021-003. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.