Audit 46363

U.S. Department of Health and Human Services Federal Assistance Listing Number 93.498 Provider Relief Fund Criteria: Reporting (45 CFR 75.342) The Organization is required to prepare and submit period one 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 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: Unknown. Context: The Organization inaccurately reported for period one $815,135 of Total Other PRF Expresses. Actual expenses incurred were $304,018. The Organization's calculated lost revenue for period one was reported as $0 but should have reported lost revenues using Option III. 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, complete and reviewed. Additionally, we recommend Management submit their lost revenue calculation and narrative to the Health Resources and Services Administration. 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. Corrective action plan was completed in September 2021 at the next PRF filing period and the correct numbers were reported. Actual lost revenue for period one calculated under the alternative method of calculating lost revenue attributable to coronavirus was $511,117. Under the alternative method, the Organization is required to submit a narrative describing its method of estimated lost revenues which was not submitted.

U.S. Department of Health and Human Services Federal Assistance Listing Number 93.498 Provider Relief Fund Criteria: Reporting (45 CFR 75.342) The Organization is required to prepare and submit period one 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 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: Unknown. Context: The Organization inaccurately reported for period one $815,135 of Total Other PRF Expresses. Actual expenses incurred were $304,018. The Organization's calculated lost revenue for period one was reported as $0 but should have reported lost revenues using Option III. 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, complete and reviewed. Additionally, we recommend Management submit their lost revenue calculation and narrative to the Health Resources and Services Administration. 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. Corrective action plan was completed in September 2021 at the next PRF filing period and the correct numbers were reported. Actual lost revenue for period one calculated under the alternative method of calculating lost revenue attributable to coronavirus was $511,117. Under the alternative method, the Organization is required to submit a narrative describing its method of estimated lost revenues which was not submitted.