Finding 1086202 (2023-004)

COVID-19 Provider Relief Fund and American Rescue (ARP) Rural Distribution CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or specific requirement – Reporting (45 CFR 75.342) Condition – The System is required to prepare and submit period 4 and period 5 provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – None Context – Errors were made in the System’s Option iii Lost Revenues reported in periods 4 and 5. Specifically, certain Lost Revenues experienced during the period of availability were not reported; however, when these errors are considered, the System’s available Lost Revenue increased from what was originally reported in periods 4 and 5. Effect – Errors were identified in the System’s Option iii quarterly Lost Revenue totals reported to HHS; however, when these errors are considered, the System’s total Provider Relief Fund payments applied to lost revenues did not change from what was originally reported in periods 4 or 5. Cause – The System’s internal controls did not properly identify certain reporting requirements for the Provider Relief Fund and American Rescue (ARP) Rural Distributions. Identification of a repeat finding – Is a repeat finding. See 2022-004 in Summary of Prior Audit Findings. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.