Finding 1057365 (2022-002)

Criteria: Pursuant to terms and conditions set forth by the U.S. Department of Health and Human Services, recipients of funding from the Provider Relief Fund (“PRF”) are required to submit reporting to the Provider Relief Fund Reporting Portal (“PRF Portal”) for each reporting period in which funds were received. Condition, Context, Cause and Effect: In preparing for the Corporation’s Uniform Guidance audit for the year ended December 31, 2022, management determined that the COVID-19 expenditures as reported on the Corporation’s PRF reporting submitted to the PRF Portal for PRF reporting periods 3 and 4 did not reconcile to the Corporation’s accounting records. The PRF reporting submitted by the Corporation for periods 3 and 4 indicated COVID-19 expenditures that were approximately $3.9 million less in aggregate than the actual COVID-19 expenditures per the Corporation’s accounting records. The discrepancy in expenditures reported to the PRF Portal was due to staff turnover in the Corporation’s finance department. Recommendation: We recommend that the Corporation enhance its reconciliation and reporting process to ensure that financial reporting is prepared accurately. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.