Finding Text
Federal Program – COVID-19 Provider Relief Fund, ALN 93.498, Award Year 2023
Criteria or specific requirement – Activities Allowed/Allowable Costs and Reporting – Pub. L. No. 116-136, 134 Stat. 563
Condition – Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563.
Questioned Costs – $1,249 was determined to be over-reported to the federal program due to lack of support for expenditures as being related to COVID-19. This amount was calculated based on the actual expenditures unable to be supported in the sample.
Context – Out of the population of 572 expenditures reported to HRSA, a sample of 40 expenses was selected for testing. The Corporation included four expenditures in the sample that no longer can be supported by available documentation totaling $1,249. Our sample was not, and was not intended to be, statistically valid.
Effect – Expenditures reported to HRSA were overstated.
Cause – The Corporation closed a credit card account used to purchase items included as expenses in the portal submission to HRSA. Because this account was closed, the Corporation no longer has access to support for these expenditures to show they were appropriately included in the portal submission.
Identification as a Repeat Finding, if Applicable – N/A
Recommendation – The Corporation should ensure that appropriate support for expenditures are maintained in a manner that they can be accessed regardless of close of bank or credit card accounts.
Views of Responsible Officials and Planned Corrective Actions – The Corporation agrees with the finding and will ensure that all support for expenditures are maintained in a manner that can be accessed regardless of closure of accounts.