Audit 42051

Finding 2022-101: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Periods 3 and 4 Assistance Listing Number: 93.498 Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain revenues included in the final report were not accurate based on the definitions of the grant agreement and supporting documentation. Context: The lost revenues reported for the periods were not accurate. Cause: The supporting documentation retained that calculated lost revenues did not agree to the financial records in the general ledger. Effect: As a result of the condition, the System?s required reporting for this grant was misstated. The misstated amount did not negatively impact the amount of lost revenue applied against funding received Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.

Finding 2022-102: Timeliness of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Period 4 Assistance Listing Number: 93.498 Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement which specified submission through the HRSA Portal by March 31, 2023. Condition: During compliance testing, it was determined that the required filing was not submitted within the noted time frame. Context: The required submission was not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process, however, as result of employee turnover this procedure was not performed. Effect: As a result of the condition, required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Views of Responsible Officials: Management acknowledges the finding. Management is reviewing the current process and is making improvements to streamline the reporting process to ensure timely filings of the required reports to the awarding agency occur on a consistent basis.

Finding 2022-101: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Periods 3 and 4 Assistance Listing Number: 93.498 Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain revenues included in the final report were not accurate based on the definitions of the grant agreement and supporting documentation. Context: The lost revenues reported for the periods were not accurate. Cause: The supporting documentation retained that calculated lost revenues did not agree to the financial records in the general ledger. Effect: As a result of the condition, the System?s required reporting for this grant was misstated. The misstated amount did not negatively impact the amount of lost revenue applied against funding received Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.

Finding 2022-102: Timeliness of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Period 4 Assistance Listing Number: 93.498 Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement which specified submission through the HRSA Portal by March 31, 2023. Condition: During compliance testing, it was determined that the required filing was not submitted within the noted time frame. Context: The required submission was not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process, however, as result of employee turnover this procedure was not performed. Effect: As a result of the condition, required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Views of Responsible Officials: Management acknowledges the finding. Management is reviewing the current process and is making improvements to streamline the reporting process to ensure timely filings of the required reports to the awarding agency occur on a consistent basis.