Finding Text
2023-001
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: COVID-19 Provider Relief Funds
Assistance Listing Number: 93.498
Award Period: October 1, 2022 through September 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Provider Relief Funds are required to be reported through the Provider Relief Fund Reporting Portal and include key line items for Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Calculation of Lost Revenues Attributable to Coronavirus.
Condition: There is no documented review of the detail of expenditures accumulated or review that the submission for these federal funds was reviewed by anyone other than the preparer prior to submission.
Questioned costs: None
Context: During our testing, it was noted that the Organization was unable to provide documentation for review of the information contained within the report, as well as the report prior to submission.
Cause: Controls were not in place to review the detail listing of expenditures or reporting submission.
Effect: Information included in the submission could be incorrect with no review process in place.
Recommendation: We recommend that the Organization ensure there are proper procedures in place for future submissions and that a formal review occur by someone other than the preparer.
Views of responsible officials: There is no disagreement with the audit finding.