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Finding 2023-001 – Reporting Federal Programs AL No. 93.914 – HIV Emergency Relief Project Grants and AL No. 93.498 Prover Relief Fund and American Rescue Plan (ARP) Rural Distribution. Pass-through Entities Hillsborough County for AL No. 93.914 and n/a for AL No. 93.498 Federal Agency U.S. Department of Health and Human Services Federal Award Number and Award Year RW1-17, award year 3/1/2022 – 2/29/2024 for AL No. 93.914 None, award year 1/1/2022 – 12/31/2022 for AL No. 93.498 Criteria The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. BAYCARE HEALTH SYSTEM, INC. AND AFFILIATES Schedule of Findings and Questioned Costs Year ended December 31, 2023 77 Condition and Context For AL No. 93.914, BayCare included expenditures related to February 2024 dates of service on the Schedule of Expenditures of Federal Awards (SEFA). An adjustment to the final SEFA of $152,329 was required. For AL No. 93.498, BayCare initially excluded Period 5 Provider Relief Funds on the SEFA. An adjustment to the final SEFA of $9,234,533 was required. Possible Cause and Effect For AL No. 93.914, in preparing the SEFA, BayCare exported the year to date patient data which included all patients served under this program. Certain manipulation of the data is needed to include only those dates of service in 2023. In doing so, the client included dates of service in February 2024 which overstated the SEFA expenditures. For AL No. 93.498, per the compliance supplement, Period 5 and 6 payments received during 2022 were to be included on the 2023 SEFA. Due to an internal miscommunication within the BayCare team, these funds were initially excluded and thus required an adjustment to the SEFA. Questioned Costs None Statistically Valid Sample Not applicable Repeat of Prior Finding No Recommendations Management should enhance its process to include a supervisory review of the SEFA, ensuring its completeness and accuracy. View of Responsible Official Management agrees with the noted finding.