Finding 36374 (2022-001)

2022-001 Provider Relief Fund Federal Assistance Listing No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) Condition ? The Center is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? None Context ? The period one provider relief fund report was tested. The Center included revenues outside of patient service revenues within the reported lost revenues calculations which were materially different than total patient service revenue for the quarters reported. Following discovery of the error, the calculation was revised to use just patient service revenue and the amount of lost revenues continued to be greater than the amount awarded. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? The Center did not exclude non-patient service revenue amounts from their calculation. Identification as a repeat finding ? Not a repeat finding. Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - See management's corrective action plan attached.