Audit 387815

Assistance Listing Number, Federal Agency, and Program Name 97.036, U.S. Department of Homeland Security Disaster Grants Public Assistance (Presidentially Declared Disasters) Federal Award Identification Number and Year 4507 2022 Pass through Entity Ohio Office of Emergency Management Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria According to 2 CFR § 200.403(f), which outlines factors affecting the allowability of costs under federal awards, costs must not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. This provision is intended to prevent duplication of federal funding and ensure that each program bears only its fair share of costs. Condition Costs charged to ALN 97.036 Disaster Grants Public Assistance were also charged to ALN 93.498, U.S. Department of Health and Human Services Provider Relief Fund in a prior fiscal year, as reported in the Period 1 submission to the Provider Relief Fund portal. Questioned Costs $275,952 Identification of How Questioned Costs Were Computed Questioned costs represent all expenditures reported on the schedule of expenditures of federal awards (SEFA) for costs charged to ALN 97.036 Disaster Grants Public Assistance. Context All expenditures reported as ALN 97.036 expenditures on the December 31, 2022 SEFA, which are amounts obligated during the year ended December 31, 2022 based on the application submitted by the Hospital, were also reported as expenditures on the Period 1 PRF portal submission. Cause and Effect Appropriate and effective review of the request for funding submitted under ALN 97.036 was not completed to ensure that the costs were not reimbursed by another funding source. As a result, all costs charged to ALN 97.036 were already reimbursed under ALN 93.498. Recommendation We recommend the Hospital implement controls, including levels of review, to ensure that all costs submitted on funding applications were not already reimbursed under a separate grant. Views of Responsible Officials and Corrective Action Plan Management agrees and has revised existing internal control processes and policies to implement review and approval procedures to ensure expenditures submitted were not already reimbursed under a separate grant.