During our fiscal year 2022 audit, the period one provider relief fund (PRF) report was tested. An error was discovered in the report involving the final Medicaid cost report adjustment. While this adjustment was included in the PRF report, the entry made to include it was made in the exact opposite direction from how it should have been recorded. This resulted in overstated lost revenue. Upon correcting the entry and balancing it against the applicable fiscal year, the clinic was still able to fully allocate the lost revenue against the PRF funds. After the corrections were made, there was still $30,128 in lost revenue that was not covered by the funds. In an effort to correct this error with HHS, Angela Gargus, CFO, called the PRF provider support line. She explained the situation and asked for the portal to be opened so she could update her report. She talked with at least three different levels of support. While all understood her desire to update the information, she was told since HHS was already up to period 4 and 5 that the likelihood of being able to submit a correction was slim. The support line did take her official request with the details of the correction so a formal response could be obtained for the clinic?s files. Her official request was denied by HRSA PRB Inquiries on January 4, 2023. The denial stated the report was closed and changes could no longer be made. She was instructed to maintain all records related to the organization?s PRF payment for three years. At this time, all actions that can be taken to correct this error have been tried. Ms. Gargus has stored the corrected report as well as the documented attempt to submit the corrected file to HHS in the file with the original PRF submission. The clinic?s CEO and Board of Directors are aware of the error and the actions taken to attempt to fix it.