Finding Text
Accuracy of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: COVID-19 Provider Relief Funds; Program Year: Provider Relief Reporting Period 4; ALN No.: 93.498; Criteria: Management was responsible for reporting accurate lost revenues and COVID-related expenditures based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain lost revenues included in the final report were not accurate based on the definitions of the grant agreement. Context: The lost revenues reported for the period were not accurate. Cause: The supporting documentation retained that calculated lost revenues was $38,198 inaccurate in the revenues reported for the fourth quarter of calendar year 2021 through the third quarter of calendar year 2022. Effect: As a result of the condition, the Corporation's required reporting for this grant was misstated. Recommendation: In the future, the Corporation should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. View of Responsible Officials: Management acknowledges the finding and will adjust internal documentation accordingly.