Finding Text
Federal Program Name: COVID-19 – Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution
Federal Agency: U.S. Department of Health and Human Services (HHS)
Federal Assistance Listing Title and Number: COVID-19 – Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, 93.498
Criteria or Specific Condition: Activities Allowed or Unallowed and Reporting
Condition: Lost revenues for the period January 1, 2023 through June 30, 2023 from submission #5 were miscalculated.
Questioned Costs: Yes. The dollar value associated with the lost revenues miscalculation is approximately $4,225,000.
Context: The Hospital excluded a portion of its long-term care operations from its 2023 revenue, which appeared to reflect lost revenue.
Effect: The Hospital overstated its calculated and reported lost revenue related to the January 1, 2023 through June 30, 2023 period, which should have been zero.
Cause: Internal controls surrounding the review and submission of required reports were not adequately applied to ensure accuracy of required elements.
Repeat Findings: No
Recommendation: We recommend the Hospital evaluates relevant PRF data and information, including lost revenues, to HRSA under published guidance.