Finding 20890 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-19
Audit: 19824
Organization: Cgh Medical Center (IL)

AI Summary

  • Core Issue: The Hospital lacks effective internal controls for reporting under HHS guidelines.
  • Impacted Requirements: Compliance with reporting activities related to Provider Relief Funding.
  • Recommended Follow-Up: Implement controls to ensure accurate and compliant quarterly reporting.

Finding Text

2022 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding CFDA Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital?s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that differences in the Hospital?s accumulation of lost revenues by quarter occurred compared to actual results. Overall, the accumulated calculation of lost revenues was not impacted but the presentation by quarter was. Cause: The Hospital?s spreadsheets used to accumulate the lost revenue information had formula problems. Effect: The auditor noted no instances of noncompliance with the provisions of lost revenues claimed, as the overall amount claimed was accurate; however, the internal controls around compliance over quarterly reporting were not effective. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Hospital will ensure that controls are put into place to present lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Megan Shank, DOF. Planned completion date for corrective action plan: February 1, 2023

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 597332 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $12.35M
93.461 Covid-19 Testing for the Uninsured $458,702
93.155 Rural Health Research Centers $454,125
93.575 Child Care and Development Block Grant $144,060