Finding 22301 (2022-001)

Finding 2022-001: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Period 2 CFDA #: 93.498 Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Further, certain COVID-related expenditures included in the final report were partially reimbursed by another funding source and were therefore ineligible for reimbursement from this grant. Context: The lost revenues and COVID-related expenditures reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain inaccuracies in the revenues reported for January 2020. Certain COVID-related expenditures were claimed for reimbursement from two funding sources. Effect: As a result of the condition, the Hospital's required reporting for this grant was misstated, however the Hospital was able to recalculate the appropriate lost revenues and COVID-related expenditures and, in conclusion, report that there were enough losses to charge to this federal award to support the propriety of all funds received. Recommendation: In the future, the Hospital should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.