Finding Text
Criteria – The Hospital is required to submit filings with The Health Resource and Service Administration (HRSA) under the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution programs. Such filings include reporting COVID-19 expenses and lost revenues, as defined.
Condition – The Hospital’s Provider Relief Fund filing with HRSA for Reporting Period 4 (through December 31, 2022) contained errors in the amounts reported for American Rescue Plan (ARP) Rural Expenses.
Context – The errors had no impact on the amount of Provider Relief Funds the Hospital was allowed to retain due to the excess of COVID-19 costs and lost revenues over the amount of program funds received.
Cause – The Hospital inadvertently reported no expenses related to ARP Rural Expenses and included those amounts under Unreimbursed Expenses Attributable to Coronavirus.
Effect – The cost amounts reported to HRSA for Reporting Period 4 were inaccurate.
Recommendation – We recommend that the Hospital ensure that future filings with HRSA accurately report all costs.
Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has taken steps to ensure the accuracy of costs in any future filings.