Finding Text
Finding 2022-001 ? Review of Provider Relief Fund reporting submissions Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or Specific Requirement The responsibility for the preparation and review of the Provider Relief Fund (?PRF?) report should be segregated. In addition, the reviewer of the PRF report should be an employee that is a level above the preparer of the PRF report to ensure that the PRF report is accurate. Condition There is no evidence of review of the PRF reports other than by the preparer. Cause The individual designated in 2022 with the responsibility for the preparation of the PRF report resigned during the year and due to a lack of available and capable accounting staff in the marketplace as well as monetary constraints, management has had difficulty hiring another accountant to complete the preparation of the PRF report, which would allow the current preparer to be responsible for the review of the PRF Report. Effect Management was unable to segregate the function of preparer and reviewer for the PRF report. Questioned Costs None Context The lack of review of the PRF reports by an employee other than by the preparer was noted for both the Period 3 PRF report and the Period 4 PRF report. Identification as a repeat finding The finding is a repeat finding from the prior year. Recommendation We recommend that management hire an additional staff in the Finance Department to allow the duty of preparing the PRF report and reviewing the PRF report to be properly segregated. Views of responsible officials and planned corrective actions Management agrees with the finding. Please see attached corrective action plan as submitted by management.