Finding 387339 (2023-001)

Criteria: The Provider Relief Fund (“PRF”) payments may be used for eligible expenses or lost revenue attributable to COVID-19 that are not reimbursed from another source. Providers who received PRF must report on use of funds within the reporting portal, which requires recipients report eligible expenses and lost revenue assigned to the calendar quarter each was generated. The Department of Health and Human Services Terms and Conditions for the PRF award indicate that recipients certify “that all information it provides as part of its application for the Payment, as well as all information and reports relating to the Payment that it provides in the future at the request of the Secretary or Inspector General, are true, accurate and complete, to the best of its knowledge”. Condition: The University utilized both COVID-19 related expenses and lost revenues to justify recognition of the Period 4 PRF. In order to reconcile the underlying expense detail to the Period 4 PRF Reporting portal submission, management identified adjustments were needed to the general and administrative category quarterly expense subtotals reported. The total cumulative expense amounts reported were unchanged. Cause: When completing the portal submission, the reconciliation of expense detail reported to the general ledger had not been fully completed. Upon review, the University determined certain adjustments were necessary to the amounts of allowable costs reported for certain quarters in the Period 4 PRF portal submission. Total cumulative expenses allocated to the award remain as filed. Effect: The effect was incorrect quarterly reporting of allowable costs in the reporting of the General and Administrative Expenses. Total cumulative expenses allocated to the award remain as filed. Recommendation: We recommend management enhance the design and implementation of controls around review of any future required portal submissions to ensure they comply with the terms and conditions and guidance issued by Health Resources & Services Administrator (HRSA). Additionally, we recommend the University contact HRSA to determine any required corrective actions related to the incorrect reporting.