FAC Explorer

Finding 30890 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 35635
Organization: Lewis County General Hospital and Residential Health Care Facility (NY)
Auditor: Fustcharles LLP

AI Summary

  • Core Issue: The reported 2022 lost revenue in the Provider Relief Fund report did not match the audited financial statements due to a clerical error.
  • Impacted Requirements: Compliance with reporting requirements set by DHHS for Provider Relief Funds and ARP Rural Distribution.
  • Recommended Follow-Up: Update the lost revenue figures in future reports and establish procedures to ensure accuracy before submission.

Finding Text

U.S. Department of Health and Human Services: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Federal Assistance Listing Number 93.498) 2022-001 - Lost Revenue Reporting Criteria: Recipients of Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by DHHS. Condition: The System?s reporting of 2022 lost revenue in the Period 4 Provider Relief Fund report was based on actual revenues for 2022 that did not agree to the audited financial statements. Questioned Costs: None Context: This finding appears to be an isolated instance. Effect: 2022 lost revenue was not accurately reported in the Period 4 Provider Relief Fund report however did not have an effect on the Provider Relief Funds the System retained. Cause: A clerical error occurred within the System?s internal 2022 lost revenue calculation. Recommendation: We recommend the System update the 2022 lost revenue amounts in future HRSA PRF reporting periods and implement policies and procedures to review Provider Relief Fund reports for accuracy prior to submission. Views of Responsible Official: See management?s Corrective Action Plan on page 60.

Corrective Action Plan

Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: 12/31/23

Categories

Reporting

Other Findings in this Audit

  • 607332 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $2.01M
10.766 Community Facilities Loans and Grants $1.00M
93.155 Rural Health Research Centers $258,376
93.889 National Bioterrorism Hospital Preparedness Program $35,500
93.461 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverage Assistance Fund $21,200