Finding Text
U.S. Department of Health and Human Services
ALN: 93.498 Provider Relief Fund (PRF)
Type of Finding: Noncompliance and Internal Control, Significant Deficiency
Compliance Requirement: Allowable Costs
Condition: The Organization is required to use the Provider Relief Funds to
prevent, prepare for, and respond to coronavirus and to maintain documentation that supports that payments to reimburse the Organization were for healthcare-related expenses attributable to coronavirus or lost revenues.
Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116‐136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus. Per the terms and conditions of the Provider Relief Fund, payments received may not be applied to the same expenses and lost revenues that Provider Relief Fund payments received in prior payment periods already reimbursed.
Cause: The Organization inadvertently reported covid-expenditures into the reporting portal for Reporting Period 6 that had been reported in Reporting Period 1.
Effect: The amounts reported in the portal for Reporting Period 6 had payroll disbursements, totaling $217,244, which were previously reporting in Reporting Period 1. The Organization had sufficient lost revenues to cover these duplicated expenses. No funds were estimated to be due back to the Provider Relief Fund.
Questioned Costs: None.
Recommendation: We recommend the Organization ensure supporting documentation and reporting requirements for federal grant funds are properly reviewed to ensure submission information is accurately presented.
View of Responsible
Officials: The Organization agrees with the finding and recommendation and will review procedures to ensure future reporting submissions are detail reviewed.