Finding Text
2022-002 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: April 1, 2020 ? June 30, 2020 (Period 1) and July 1, 2020 ? December 31, 2020 (Period 2) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Provider Relief Fund cannot be used to cover expenditures for which reimbursement is received. Condition and Context: During our testing we noted amounts reimbursed through the Provider Relief Fund were not reduced by the cost-based portion reimbursed by Medicare through the Medicare cost report. Cause: Management oversight in submitting costs for reimbursement without reducing for the amount that would be reimbursed through the Medicare cost report. Effect: Potential to receive excess reimbursement from the Provider Relief Fund. Questioned Costs: $245,075 Repeat finding: No Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines. Management?s Response: Management will review reporting requirements to ensure proper reporting in future periods. However, it is noted there was sufficient lost revenue to support the PRF distributions received.