Finding Text
Federal agency: U.S. Department of Health and Human Services (HHS)
Federal program title: COVID-19 Provider Relief Fund (PRF) – Period 1
Assistance Listing No.: 93.498
Criteria: Provider Relief Funds were provided under the Coronavirus Aid,
Relief, and Economic Security Act and are to be used to
prevent, prepare for, and respond to coronavirus. The funds
shall reimburse the recipient only for expenses or lost revenues
that are attributable to coronavirus and that have not been
reimbursed from other sources or that other sources are
obligated to reimburse.
Condition: The Hospital reported expenses within the HHS Health
Resources and Services Administration (HRSA) Reporting
Portal that were reimbursed by other sources.
Cause: Although the Hospital has a process in place to identify and
report allowable expenses, the Hospital did not take into
consideration HHS guidance as it relates to cost-based
reimbursement.
Effect and questioned costs: The Hospital reported expenses that were reimbursed by other
sources of approximately $284,000, however there are
additional coronavirus related expenses and lost revenues that
were reported in the Period 1 portal submission to cover the
identified issue.
Recommendation: We recommend the Hospital design and implement controls,
including levels of review, to ensure reports are submitted in
accordance with the HHS guidelines with supporting
documentation retained.
Views of responsible officials
and planned corrective actions: See management’s corrective action plan.