Finding 46089 (2022-002)

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) Condition ? The Health Center was required to prepare and submit period two provider relief fund (PRF) reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? None Context ?The period 2 provider relief fund report was tested. The Health Center selected option 1 to report lost revenues based on quarterly actuals. Amounts reported for each quarter were not based on a final audited trial balance. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported. Cause ? Final trial balances amounts were not available timely. Identification as a repeat finding ? Repeat finding- see 2021-002. Recommendation ? The Organization?s policies and procedures in effect at June 30, 2022, did not identify certain necessary adjustments required to present the financial statements in accordance with GAAP. Policies and procedures over federal grant reporting should be modified to ensure reports are prepared and report complete and accurate information timely.