Finding 1075717 (2023-001)

Type of Finding: Deficiency in Internal Control Over Reporting ---------Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Reporting requires critical information related to reportable nursing home infection control expenses and loss revenues to be reported. ------------ Condition: Through audit procedures, noted that PRF expenses were inadvertently reported on the PRF Phase 6 Reporting, however only lost revenues were being utilized. ------------- Questioned costs: None------------- Context: Through audit procedures, it was noted that $1,122,708 of Other PRF Expenses were inadvertently included in the Phase 6 reporting that was submitted, however the reality and intention was for only Lost Revenue to be reported as the use of the PRF funding received for this respective period. ------------ Cause: Oversight and review of reporting completion and submission; when reporting from improper training, education, and review to ensure PRF reported was completed accurately.---------- Effect: The PRF report incorrectly showed Other PRF Expenses being reported on.--------- Repeat finding: Not a repeat finding---------- Recommendation: We recommend proper training, education, and review processes be implemented to ensure PRF reported will be completed accurately in the future.-------- Views of responsible officials: Management agrees that they had lost revenue that wasn’t utilized that was sufficient to cover the amount of expenses that were reported in error. There is no disagreement with the audit finding and will implement proper training, education, and review processes to ensure reporting is completed accurately going forward.