Audit 50821

Identification: 93.498 United States Department of Health and Human Services, COVID-19 Provider Relief Fund; Noncompliance Finding/Significant Deficiency; Reporting Compliance Requirement. Criteria: The Provider Relief Fund (PRF) was established under the Coronavirus, Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and the Coronavirus Relief and Response Supplemental Appropriations Act (Pub. L. No. 116-260). Eligible healthcare providers received PRF appropriations for health-care related expenses or lost revenues attributable to coronavirus. Recipients who received one or more payments exceeding $10,000 are required to report in each applicable reporting period. Condition: The Hospital did not meet the requirement that the PRF funds be used to reimburse expenses that have not been reimbursed by other sources or that other sources are obligated to reimburse. Cause: The Hospital's spreadsheet for tracking federal grant expenditures had multiple tabs for tracking the expenditures that were allowable uses for PRFs and other federal grants. When the expenditures were compiled for reporting, one amount was claimed that had previously been reimbursed by another federal grant. Effect: The Hospital included $119,840 in PRF expenditures that had previously been reimbursed by other federal grants. Questioned Costs: Known $119,840. Perspective Information: We tested the Period 4 report submitted during the reporting period to supporting documentation to determine if the report was completed accurately. Repeat Finding: N/A Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure expenditures are not already included in the federal grant expenses or another grant and that only amounts not reimbursed by other sources or obligated to be reimbursed by other sources are included. Views of Responsible Officials: The Hospital agrees with this finding of noncompliance and significant deficiency in internal control over compliance in the amount of $119,840. However, the Hospital also reported to the PRF portal in the Phase 4 reporting, unreimbursed expenses in an amount to cover the $119,840 in known questioned costs. We will be implementing the following plan of correction. Beginning on June 1, 2023, as new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission.

Identification: 93.498 United States Department of Health and Human Services, COVID-19 Provider Relief Fund; Noncompliance Finding/Significant Deficiency; Reporting Compliance Requirement. Criteria: The Provider Relief Fund (PRF) was established under the Coronavirus, Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and the Coronavirus Relief and Response Supplemental Appropriations Act (Pub. L. No. 116-260). Eligible healthcare providers received PRF appropriations for health-care related expenses or lost revenues attributable to coronavirus. Recipients who received one or more payments exceeding $10,000 are required to report in each applicable reporting period. Condition: The Hospital did not meet the requirement that the PRF funds be used to reimburse expenses that have not been reimbursed by other sources or that other sources are obligated to reimburse. Cause: The Hospital's spreadsheet for tracking federal grant expenditures had multiple tabs for tracking the expenditures that were allowable uses for PRFs and other federal grants. When the expenditures were compiled for reporting, one amount was claimed that had previously been reimbursed by another federal grant. Effect: The Hospital included $119,840 in PRF expenditures that had previously been reimbursed by other federal grants. Questioned Costs: Known $119,840. Perspective Information: We tested the Period 4 report submitted during the reporting period to supporting documentation to determine if the report was completed accurately. Repeat Finding: N/A Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure expenditures are not already included in the federal grant expenses or another grant and that only amounts not reimbursed by other sources or obligated to be reimbursed by other sources are included. Views of Responsible Officials: The Hospital agrees with this finding of noncompliance and significant deficiency in internal control over compliance in the amount of $119,840. However, the Hospital also reported to the PRF portal in the Phase 4 reporting, unreimbursed expenses in an amount to cover the $119,840 in known questioned costs. We will be implementing the following plan of correction. Beginning on June 1, 2023, as new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission.