Finding Text
Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (Pub. L. No. 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition ? The Health Center is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? Unknown Context ? The period one PRF report was tested. The Organization obligated the period one provider relief funds received utilizing both expenditures incurred and lost revenues. The Organization selected option one to report lost revenues based on quarterly actual amounts. The Organization participates in the 340b Program but did not include 340b pharmacy revenue in the Total Revenue/Net Charges for Patient Care amounts reported. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Cause ? The Organization did not identify certain material patient service revenue components to be included in the lost revenue calculation. Identification as a repeat finding ? Not a repeat finding Recommendation ? Policies and procedures over federal grant reporting should be monitored to ensure reports are prepared using complete and accurate information.