Finding 389449 (2023-002)

Provider Relief Funds ALN No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) Condition – The Medical Center is required to prepare and submit period 4 provider relief fund reporting. This report is to be prepared using accurate financial information submitted by the deadline established. Questioned Costs – None Context – The period 4 provider relief fund report was tested. The Medical Center reported expenditures for the American Rescue Plan (ARP) Rural payment and expenditures for Other Provider Relief Fund payments. In addition, the Medical Center selected option iii to report lost revenues. Amounts reported for eight of the fourteen attributes tested for the period 4 report were not calculated accurately. Effect – Errors were made in reporting total lost revenues. These errors did not result in a change in the usage of the provider relief fund payments. Cause – The Medical Center did not correctly report the total lost revenues. Identification as a Repeat Finding – Not a repeat finding. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.