Finding Text
Finding No. 2021-003– Reporting - Late filing of data collection form and reporting package
Federal Programs
Assistance Listing 21.019 – Coronavirus Relief Fund – COVID - 19
Assistance Listing 21.027 – Coronavirus State and Local Fiscal Recovery Fund – COVID - 19
Assistance Listing 93.498 – Provider Relief Fund – COVID - 19
Name of Federal Agency
U.S. Department of Treasury and U.S. Department of Health and Human Services
Pass-through Entity
Puerto Rico Treasury Department
Category
Significant deficiency in internal controls over compliance / Non-complianceCompliance requirements
Other
Criteria
As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”.
Condition
The Hospital did not file on time the data collection form and reporting package required by CFR § 200.512.
Cause
In response to the global pandemic of COVID – 19, the government of the United States enacted various laws to provide grants and support to hospitals and other healthcare entities responding to the coronavirus pandemic, among others, some of which have never been subject to a single audit process and thus, the reconciliation and reporting process was delayed.
Effect
As a result of this condition, the federal grantor or the pass-through entity may issue warnings and/or impose penalties to the Hospital. Also, the federal grantor was prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for budgetary policy analysis.
Questioned cost
None.Context
Only one data collection form is required for the year ended December 31, 2021.
Identification of a repeat finding
This is a repeat finding from the immediate previous audit, finding No. 2020-004.
Recommendation
The Hospital should continue to monitor and review guidelines for federal awards under the Code of Federal Regulations to ensure it is up to date on the applicable requirements and changes therein.
Views of responsible officials and planned corrective actions
The Hospital’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Hospital’s response on pages 55-56.