Finding Text
Identification: 93.498 United States Department of Health and Human Services, COVID-19 Provider
Relief Fund; Noncompliance Finding/Material Weakness; Allowable Costs.
Criteria: Allowable Costs (Public Law 116-136).
Condition: Allowable costs related to the program are expenses or losses that were not reimbursed from
other sources or that other sources were not obligated to reimburse.
Cause: The Hospital did not reduce COVID-19 related costs claimed under the PRF program for costbased
reimbursements received from the Medicare program for the COVID-19 related expense.
Effect: The amount reported as COVID-19 related costs to the PRF program was overstated.
Questioned costs: $0
Context/Perspective: Allowable costs were not reduced by $692,556, as estimated at the applicable
reimbursement percentage for Medicare. However, the System had unused reported lost revenues of
$1,353,065 and together with the remaining expenditures and reported lost revenues, the System had
sufficient expenditures and lost revenues to support one hundred percent of the PRF grant funding
received.
Repeat Finding: N/A
Recommendations: Refer to the HHS Provider Relief Fund General and Targeted Distribution Post
Payment Notice of Reporting Requirements and the most recently distributed Provider Relief Fund
frequently asked questions, which provide details on requirements related to the program.
Views of Responsible Officials: The System will ensure the costs included in all subsequent Provider
Relief Fund reporting is reduced for amounts reimbursed by other sources.