FAC Explorer

Finding 26186 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-10-17
Audit: 23763
Organization: Dayspring Health, Inc. (TN)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The Health Center submitted inaccurate financial information for the Provider Relief Fund reporting.
  • Impacted Requirements: Compliance with 45 CFR Section 75.342 regarding accurate reporting.
  • Recommended Follow-Up: Management should create a procedure to ensure lost revenue calculations reflect the latest guidance.

Finding Text

COVID-19, Provider Relief Fund (PRF); Federal Assistance Listing No. 93.498; U.S. Department of Health and Human Services. Criteria or specific requirement: Reporting ? 45 CFR Section 75.342. Condition: The Health Center is required to prepare and submit period one PRF reporting using accurate financial information. Cause: The information and guidance continually changed as the Health Center was completing its calculation. Effect: Errors were noted in the lost revenue calculated amounts. Questioned cost: $0. Context: In testing the PRF report, the quarterly amounts were not accurately reported and incorrectly included rate settlements and did not include 340B revenue. Effect or potential effect: Errors were noted in the lost revenue calculated amounts. Identification as a repeat finding, if applicable: N/A Recommendation: We recommend management develop a procedure to update the information for its lost revenue calculation based on the most recent guidance. Views of responsible officials: Management agrees with the recommendation.

Corrective Action Plan

Management agrees with the recommendation.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.23M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)/american Rescue Plan Act $944,908
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $698,925
93.498 Provider Relief Fund $590,889
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)/covid-19 Fy2020 Expanding Capacity for Coronavirus Testing (ect) $129,563
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)/covid -19 Coronavirus Aid, Relief and Economic Security Act $127,835
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $26,184