Finding Text
Criteria and Condition: The Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements dated June 11, 2021 ("HHS Reporting Guidance"), provides guidance on the applicability of other general and administrative expenses attributable to Coronavirus charged to the Provider Relief Fund.
Context: BSCHS prepared a calculation of general and administrative expenses to charge to the Provider Relief Fund, based on management's understanding of the Provider Relief Fund reporting at the time of submission, that did not include all the pertinent expenditure categories for allocation. Management of BSCHS prepared a revised calculation for which we noted no exceptions through our testing.
Cause and Effect: The initial general and administrative cost allocation calculation was not prepared by management utilizing the latest HHS Reporting Guidance which caused an understatement of the expenditures reported in BSCHS's Period 1 submission.
Questioned Costs BSCHS's revised general and administrative expense calculation based on the latest HHS Reporting Guidance supported the amount reported to through the Department of Health and Human Services PRF Reporting Portal. Therefore, there are no questioned costs identified.