Finding 1089126 (2023-001)

Material Weakness Assistance Listing Number: 93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distributions Criteria: Reporting Condition: The Authority is required to prepare and submit accurate provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – None. Context: The Period 4 and Period 5 PRF portal submissions were tested with no issues noted, based on our testing, related to Period 5. When testing the Period 4 underlying financial information, errors in the information reported were identified, thus resulting in errors in the total portal reported expenditures being less than actual expenditures that were incurred. Effect: Errors were made in reporting total expenditures on the Period 4 PRF portal submission. Total expenditures amount in the portal is less than actual expenditures reported. Cause: The Authority did not correctly include all eligible expenditures on the Period 4 PRF portal submission. Identification of prior year finding: N/A Recommendation: Effective controls should be implemented to ensure all expenditures submitted through the Department of Health and Human Services PRF portal that meet the criteria established in the terms and conditions are reported. Management Response: See management’s corrective action plan included at the end of the report.