Finding 383642 (2022-004)

Federal Program Name: COVID – 19 Provider Relief Fund (PRF) Federal Agency: U.S. Department of Health and Human Services Federal Assistance Listing Title and Number: COVID-19 Provider Relief Fund, 93.498 Criteria or Specific Requirement: 2 CFR 200.512(a) requires that the Hospital’s audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar day safter receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The Hospital’s audit report was not finalized and submitted during the required time period. Questioned Costs: None Context: The Hospital’s audit report was not finalized and submitted during the required time period. Effect: The Hospital did not comply with the requirements of 2 CFR 200.512(a). Cause: Internal controls surrounding the accumulation of data from the Hospital’s nursing home operations as prepared by third party managers was delayed Repeat Findings: No Recommendation: We recommend that the Hospital obtain and review periodic financial statements of each of the nursing homes and review internal calculations of amounts due under management agreements. Financial information should be included in the Hospital’s financial statements on a routine basis. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate current controls related to accounting for the nursing home operations to ensure that transactions are accounted for properly and in a timely manner to allow for completion of required audit procedures within the timelines identified above.