Audit 43428

Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services Payment Received Period: Period 4, July 1, 2021 to December 31, 2021 2022-001 Criteria ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub.L.No.116- 136 Stat. 563 and Pub.L.No. 116-139, 134 Stat. 622 and 623) ? The Organization is required to prepare and submit period four provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Condition ? The Organization incorrectly reported all period four provider relief payments were applied to unreimbursed expenses attributable to COVID-19 within the HHS Provider Relief Fund (PRF) portal. Total expenditures reported had not been incurred by the Organization. Questioned Costs ? $391,267. Context ? The Organization inaccurately reported for period four $391,267 of Total Other PRF Expenses. Actual expenses incurred were $0. The Organization's reported unused lost revenues of $602,714 should have been applied to the $391,267 of payments received. Effect ? Expenses and quarterly lost revenues were improperly reported in the PRF portal. Cause ? The Organization?s internal controls were not adequate to detect reporting errors. Identification as a Repeat Finding, if Applicable ? Not a repeat finding. Recommendation ? We recommend implementing controls to ensure amounts reported are accurate. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy.

Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services Payment Received Period: Period 4, July 1, 2021 to December 31, 2021 2022-001 Criteria ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub.L.No.116- 136 Stat. 563 and Pub.L.No. 116-139, 134 Stat. 622 and 623) ? The Organization is required to prepare and submit period four provider relief fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline established. Condition ? The Organization incorrectly reported all period four provider relief payments were applied to unreimbursed expenses attributable to COVID-19 within the HHS Provider Relief Fund (PRF) portal. Total expenditures reported had not been incurred by the Organization. Questioned Costs ? $391,267. Context ? The Organization inaccurately reported for period four $391,267 of Total Other PRF Expenses. Actual expenses incurred were $0. The Organization's reported unused lost revenues of $602,714 should have been applied to the $391,267 of payments received. Effect ? Expenses and quarterly lost revenues were improperly reported in the PRF portal. Cause ? The Organization?s internal controls were not adequate to detect reporting errors. Identification as a Repeat Finding, if Applicable ? Not a repeat finding. Recommendation ? We recommend implementing controls to ensure amounts reported are accurate. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy.