Finding 390169 (2023-002)

Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement – Activities Allowed/Allowable Costs (40 CFR 35.6245) Condition – The Medical Center is required to prepare and submit period 4 provider relief fund reporting. Funds reported for PRF expenses may not be used to reimburse expenses or losses that have been reimbursed from other sources. Questioned Costs – $518,877.25 calculated as the amount of PRF expenditures reported in period 4 that were also included in period 1 reporting. Context – The period 4 provider relief fund reports was tested. The Medical Center reported the same Other PRF expenses for period 4 submission that was reported in period 1. Effect – Errors were made in reporting Other PRF expenses. This caused errors in the calculated lost revenue available, as the expenses were applied against payments received prior to the utilization of lost revenue. Cause – The Medical Center did not correctly report the Other PRF expenses in the period 4 submission. Identification as a repeat finding – This is a repeat finding. See 2022-002 Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.