Finding 1170910 (2023-001)

U.S. Department of Health & Human Services COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rual Distribution Assistance Listing # 93.498 Significant Deficiency Criteria or Specific Requirement - Reporting (45 CFR 75.342). Management is responsible for establishing and maintaining effective internal controls over reporting requirements in grant agreements. Condition - The Medical Center received Provider Relief Fund (PRF) grants and identified applicable COVID-19 expenditures that were not reported timely within the HHS portal for Phase 5. Cause - The Medial Center did not have sufficient internal control procedures over reporting to ensure the report was submitted by the deadline. Effect - The Medical Center did not report PRF activity in the applicable period by the reporting deadline. Questioned Costs - $0 Context - Our testing noted the required reporting within the HHS Portal for Phase 5 on PRF grants was not completed during the applicable reporting time period. Identification as a Repeat Finding - N/A Recommendation - We recommend the Medical Center evaluate the internal controls in place and determine if there are opportunities to improve the controls around submitting grant agreement reports timely. View of Responsible Official and Planned Corrective Action - The Medical Center agrees with this finding and has created additional controls for tracking and submitting grant reporting on a timely basis.