Finding Text
U.S. Department of Health and Human Services
Assistance Living No. 93.498
Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution
Criteria: Reporting (45 CFR 75.342)
Condition: The Organization's portal reporting submission included errors.
Questioned Costs: None
Context: The Organization chose to report under the alternative reporting methodology
(option iii). Under this option, the Organization submitted a memo describing its
reasonable method of estimated revenues. The methodology described in the memo
does not agree with the amounts the Organization reported in the portal. The Organization's
calculated lost revenue under its alternative reporting methodology was approximately
$2,742,000 more than the amount the Organization reported in the PRF portal.
Effect: The report submitted in the PRF portal does not agree to the Organization's alternative
reporting methodology and the quarterly lost revenues were reported in the incorrect quarter.
Cause: The Organization's internal controls were not adequate to detect these reporting
errors.
Identification as a Repeat Finding: Yes
Recommendation: We recommend implementing controls to ensure amounts
reported are accurate, complete and reviewed.
Views of Responsible Officials and Planned Corrective Actions:
Management concurs with the finding and recommendation and will implement
controls to ensure all reports are accurate, complete and reviewed.