Finding Text
Assistance Listing Number, Federal Agency, and Program Name 93.498, Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Significant deficiency Repeat Finding No Criteria According to the Post Payment Notice of Reporting Requirements issued by the U.S. Department of Health and Human Services (HHS) dated October 7, 2022, the reporting entity must report on expenses paid for with payments received through the general and targeted distribution payments. Such expenses must be those that another source has not reimbursed and is not obligated to reimburse. HRSA considers unreimbursed expenses attributable to COVID 19 first in the overall use of funds calculation. Condition WakeMed reported duplicate expenditures within the Period 2 portal submission. Questioned Costs None Identification of How Questioned Costs Were Computed None Context WakeMed entered expenditures totaling $941,790 into the Period 1 portal submission. WakeMed then reported the same expenditures into the Period 2 portal submission. Cause and Effect Management misunderstood the functionality of the reporting portal site and reported the same expenses from Period 1 into the Period 2 portal submission. The duplicate expenses reported in Period 2 were improperly applied against Period 2 funding received, and as a result, lost revenues used in determining the total provider relief funding earned were improperly calculated. Recommendation Management should review all reporting requirements for the grant prior to submission of required reports.