Audit 91801

2022-001 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Costs applied to the report must be in compliance with certain provisions of laws, regulations, contracts, and grant agreements. Condition and Context: UTPCF?s Provider Relief Fund filings with the Health Resource and Service Administration (HRSA) contained misstatements of expenses for period 3. Cause: UTPCF inadvertently included the same expenses twice, once in Period 1 and once in Period 3. Effect: The expense amount reported to HRSA for Reporting Period 3 was misstated. The misstatements had no impact on the amount of Provider Relief Funds that UTPCF was allowed to retain since UTPCF had an excess of lost revenues over the amount of Provider Relief Funds received. Questioned Costs: $492,698 Repeat finding: No Recommendation: We recommend that UTPCF ensure that future filings with HRSA accurately report expenses. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of expenses in its future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.

2022-002 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Lost revenues can be claimed against the Provider Relief Fund during the reporting period. Condition and Context: During our testing we noted the Provider Relief Fund report was incorrectly completed and an additional $6,511,669 of lost revenue was reported. Cause: Clerical error in completion of the lost revenue reporting table in the Provider Relief Fund Period 3 report. Effect: Potential to overclaim lost revenue against the Provider Relief Fund. Questioned Costs: None identified. Repeat finding: No Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of lost revenue reported in future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.

2022-001 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Costs applied to the report must be in compliance with certain provisions of laws, regulations, contracts, and grant agreements. Condition and Context: UTPCF?s Provider Relief Fund filings with the Health Resource and Service Administration (HRSA) contained misstatements of expenses for period 3. Cause: UTPCF inadvertently included the same expenses twice, once in Period 1 and once in Period 3. Effect: The expense amount reported to HRSA for Reporting Period 3 was misstated. The misstatements had no impact on the amount of Provider Relief Funds that UTPCF was allowed to retain since UTPCF had an excess of lost revenues over the amount of Provider Relief Funds received. Questioned Costs: $492,698 Repeat finding: No Recommendation: We recommend that UTPCF ensure that future filings with HRSA accurately report expenses. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of expenses in its future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.

2022-002 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Lost revenues can be claimed against the Provider Relief Fund during the reporting period. Condition and Context: During our testing we noted the Provider Relief Fund report was incorrectly completed and an additional $6,511,669 of lost revenue was reported. Cause: Clerical error in completion of the lost revenue reporting table in the Provider Relief Fund Period 3 report. Effect: Potential to overclaim lost revenue against the Provider Relief Fund. Questioned Costs: None identified. Repeat finding: No Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of lost revenue reported in future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.