Finding Text
ALN Number, Federal Agency, and Program Name - 93.498, U.S. Department of Health and Human Services (HHS), COVID 19 Provider Relief Fund Federal Award Identification Number and Year - N/A - 2022 Pass through Entity - N/A - direct funded Finding Type - Significant deficiency Repeat Finding - No Criteria - Per the compliance supplement Provider Relief Funding may not be used to reimburse expenses or losses that have been reimbursed to other sources or for which other sources are obligated to reimburse. Expenses submitted must also be tied to the organization's costs incurred to fight the COVID 19 pandemic. Condition - As part of the Period 1 portal submission, the Hospital included $5,268,942 of eligible expenses. Within it's listing of eligible expenses for reimbursement, the Hospital submitted a purchase order for $4,810 which included items that were also submitted to reimbursement from other sources and items that were ineligible for reimbursement under the grant, as the expense was not tied to COVID 19. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Refer to context below for additional information. Context - The Hospital's controls in place for reporting submissions did not identify that compliance supplement guidelines were not followed related to review of the portal submission. The Period 1 reporting submission and supporting inputs were not appropriately reviewed by a second individual who did not prepare the inputs. Cause and Effect - Appropriate review of the reporting submissions was not completed. As a result, the Hospital had errors in the reporting submissions due to the insufficient review process. Recommendation - We recommend that the Hospital implement controls, including levels of review, to ensure that reports are completed and submitted in accordance with the guidelines established by HHS. Views of Responsible Officials and Planned Corrective Actions - The Hospital will review its processes surrounding the methodologies used to complete portal submissions and will implement additional levels of review to ensure that the proper reporting is followed in future portal periods.