FAC Explorer

Finding 21352 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-04-20
Audit: 18759
Organization: Pike County Recovery Council, Inc. (OH)
Auditor: Whited Seigneur Sams & Rahe CPAS

AI Summary

  • Core Issue: The organization failed to report patient care revenue accurately for Provider Relief Funds, using fiscal years instead of the required calendar years.
  • Impacted Requirements: Reporting guidelines from HRSA were not followed, leading to incomplete data and an overstatement of lost revenues.
  • Recommended Follow-Up: Ensure future compliance by strictly adhering to HRSA's reporting instructions for all federal funding.

Finding Text

2022-001 ? Noncompliance regarding Reporting ALN #93.498 Provider Relief Funds U.S. Department of Health & Human Services Criteria: Recipients of Provider Relief Funds (PRF) are subject to mandatory reporting to the Health Resources and Services Administration (HRSA) through the PRF Reporting Portal. For the Phase 2 funds received, the Organization was required to report actual patient care revenue for the 2019, 2020, and 2021 calendar years. Condition: Management reported Medicaid patient care revenue for fiscal years ending June 30, 2019, 2020, and 2021 rather than on a calendar year. Patient care revenue received from the county alcohol, drug addiction, and mental health board (ADAMH), self-pay, and other pay sources were excluded from reporting. Cause: The PRF User Guide issued by HRSA for reporting through the PRF Reporting Portal was not followed by management regarding the reporting of actual patient care revenue. Effect: Actual patient care revenue reported to HRSA was inaccurate and incomplete. Furthermore, it resulted in a significant overstatement of the calculation of lost revenues. Recommendation: For future reporting of Federal funding, we recommend management follow the issued directions for reporting, fully and completely. Management?s Response: Refer to the Corrective Action Plan.

Corrective Action Plan

2022-001- Noncompliance regarding Reporting ALN #93.498 Provider Relief Funds U.S. Department of Health & Human Services As soon as I was aware of the mistake that was made for the Single Federal Audit for Phase @ & 3 of the CARES Act funding, it was evident that I used amounts that was in a FY instead of CY financials. The program we use, Share Point for billing and receipts automatically defaults to FY which again, was incorrect. This went through 4 different hands and did not get noticed before reporting. I immediately contacted HRSA Provider Relief Support to report the incorrect information and to see if I could revise my reporting. Unfortunately, that can't be done. One the deadline for reporting takes place, it is then locked and cannot be retrieved. I asked if there was anything I could do and her reply was to keep the corrections with what I reported in case I was to be audited. Ongoing reporting will be confirmed for the correct time frames as required.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $1.13M
21.019 Coronavirus Relief Fund $40,000