Audit 52585

2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (45 CFR 75.403) Condition ? The Organization is required to prepare and submit period one Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? Unknown Context ? The period one and period two Provider Relief Fund reports were tested. The Organization selected option one to report lost revenues based on quarterly actuals. The Organization had offsetting errors within their 2019 quarter two and three revenues related to patient care. The error did not impact the amount of Provider Relief Fund revenue that the Organization recognized. Effect ? Errors were made in reporting quarterly Total Revenue from Patient Care. Lost revenues were not accurately reported. Cause ? The Organization overstated revenue for 2019 quarter two and understated revenue for 2019 quarter three. Identification As a Repeat Finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions ? During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue had been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even if the Self-Pay revenue was reclassified to the correct quarter, lost revenues would have been sufficient to keep the entire award. Therefore, no repayment is necessary. If allowed in future provider relief reporting periods CHC will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline. Management believes all necessary steps have been completed to correct the misreporting and believe this matter to be closed.

2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (45 CFR 75.403) Condition ? The Organization is required to prepare and submit period one Provider Relief Funding Reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? Unknown Context ? The period one and period two Provider Relief Fund reports were tested. The Organization selected option one to report lost revenues based on quarterly actuals. The Organization had offsetting errors within their 2019 quarter two and three revenues related to patient care. The error did not impact the amount of Provider Relief Fund revenue that the Organization recognized. Effect ? Errors were made in reporting quarterly Total Revenue from Patient Care. Lost revenues were not accurately reported. Cause ? The Organization overstated revenue for 2019 quarter two and understated revenue for 2019 quarter three. Identification As a Repeat Finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions ? During CHC's annual audit, Management discovered $80,305.25 of self-pay revenue had been entered into an incorrect quarter in the provider relief reporting portal. This has resulted in a finding in the current year financial statement audit. Management has evaluated the finding and reviewed whether any funds need to be repaid and evaluated its controls around future provider relief reporting cycles. It has been determined that even if the Self-Pay revenue was reclassified to the correct quarter, lost revenues would have been sufficient to keep the entire award. Therefore, no repayment is necessary. If allowed in future provider relief reporting periods CHC will correct the misreporting. In addition, management will ensure adequate time to review the provider relief reporting prior to the submission deadline. Management believes all necessary steps have been completed to correct the misreporting and believe this matter to be closed.