Finding 385227 (2023-003)

COVID-19 Provider Relief Fund and American Rescue (ARP) Rural Distribution ALN No. 93.498 U.S. Department of Health and Human Services 2023 Criteria or Specific Requirement – Reporting (45 CFR 75.342) Condition – The Hospital is required to prepare and submit Period 5 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 5 provider relief fund report was tested. The Hospital selected Option iii to report lost revenues. Certain quarterly patient service revenues amounts reported to HHS could not be reconciled to the audited financial statements. Effect – Errors were identified in quarterly lost revenues reported to HHS; however, when these errors are considered, the Hospital’s total Provider Relief Fund payments applied to lost revenues did not change from what was originally reported in Period 5. Cause – The Hospital did not identify certain patient service revenue adjustment accounts in their calculation of lost revenues. Identification as a repeat finding – Is a repeat finding. See 2021-004. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.