Finding 389433 (2023-001)

Item 2023-001 – Accuracy of Reporting to the PRF Portal: U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan (“ARP”) Rural Distribution: Assistance Listing Number 93.498 – Reporting (Material Weakness) Criteria: The Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan ("ARP") Act of 2021 appropriated funds to reimburse eligible healthcare providers for health care related expenses or lost revenues attributable to COVID-19. These funds were distributed by Health Resources and Services Administration ("HRSA"). HRSA developed the Provider Relief Fund ("PRF") Reporting Portal to enable PRF and ARP Rural recipients to comply with mandatory reporting requirements. Statement of Condition: During our audit of the year ended June 30, 2023, we noted that the Center's submission to the PRF Portal included inconsistencies with the underlying supporting accounting records. Cause: The system of controls maintained by the Center specific to the reporting of these funds was not sufficient causing incomplete reporting to be submitted. Effect: The Center’s report in the PRF portal does not agree to the underlying supporting accounting records. Questioned costs: None Context: Although there were inconsistencies between the actual revenue amounts reported in the PRF portal and the underlying supporting accounting records, the Center had an adequate amount of lost revenue to earn the PRF funding received. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend that the Center strengthen its system of internal controls to ensure that all reporting that is done and submitted is consistent with requirements and instructions as provided by regulatory agencies. Management response: Management is in agreement with the audit finding that the PRF portal submission was not consistent with the underlying supporting accounting records. Measures will be taken to implement controls that will ensure that reports are reviewed and agreed to supporting underlying accounting records before they are submitted.