Finding 28397 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-12
Audit: 30574
Organization: Beebe Medical Center Inc. (DE)

AI Summary

  • Core Issue: Management incorrectly reported total expenses for both Periods 1 and 2 instead of just Period 2 in the HRSA portal.
  • Impacted Requirements: The reporting must align with the HRSA guidelines to ensure accurate submissions for each period.
  • Recommended Follow-Up: Management should review the HRSA Reporting User Manual before each deadline to catch any updates or changes.

Finding Text

Criteria and Condition: The Health Resources and Services Administration (HRSA) Provider Relief Fund Reporting Portal Reporting User Manual provides guidance on reporting expenses and lost revenues in the HRSA portal. Context: The amount of expenses reported by management in the HRSA portal Period 2 submission was incorrect. Management entered the total amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. Cause and Effect: Management misinterpreted the instructions and reported total expenses for all quarters rather than just Period 2 expenses on the HRSA portal Period 2 submission. Questioned Costs: Management?s expenses and lost revenue calculation supported the Period 2 PRF payments received although the amounts submitted as expenses in the portal were incorrect. Therefore, there are no questioned costs identified. Recurring Finding: This finding is not a recurring item. Recommendations: We recommend that management review the HRSA Provider Relief Funding Reporting Portal Reporting User Manual prior to each reporting deadline to ensure any changes communicated are addressed in the System?s submission. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.

Corrective Action Plan

Finding 2022-001 Reporting ? Internal Control Finding 93.498 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (the ?Provider Relief Fund?) Condition and Effect: Management populated the quarterly expense amounts used in the calculation of lost revenues based on its understanding of the guidance in effect at the time of preparation. Management has updated their approach and will correct the expenses reported during the phase 4 reporting period and will check for updates to the Provider Relief Fund guidance to make necessary changes as appropriate. View of Responsible Officials and Planned Corrective Action: Management has updated their process to populate the HHS reporting portal to include an additional reconciliation of the lost revenue calculation. Management will correct the expenses reported in previous submissions during the phase 4 reporting period.

Categories

Reporting

Other Findings in this Audit

  • 604839 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $12.08M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.15M
93.788 Opioid Str $641,431
93.461 Covid-19 Testing for the Uninsured $597,864
93.155 Rural Health Research Centers $341,789