Finding Text
U.S. Department of Health and Human Services
Direct Program: COVID-19 Provider Relief Fund - 93.498
Criteria or Specific Requirement - Reporting (Pub L. No 116-136, 134 Stat. 563 and Pub L. No.
116-139, 134 Stat. 622 and 623). The Provider Relief Fund (PRF) was established in the Coronavirus
Aid, Relief, and Economic Security Act (CARES Act, P.L. 116-136) to reimburse, through grants
or other mechanisms, eligible health care providers for increased expenses or lost revenue
attributable to Coronavirus Disease (COVID-19). Entities that received more than $10,000
(either one time or in the aggregate) are required to report the uses of their funds, including the
lost revenue reimbursement and documentation of how the lost revenue was calculated.
Condition - The Health Center did not properly report revenues by quarter in the period 4
HHS Provider Relief Fund (PRF) portal.
Questioned Costs - None
Context - Upon testing the period 4 report, six out of the eight quarters of actual revenues within
2021 and 2022 included in the portal did not tie to the Health Center's internal financial statements.
Effect - The Health Center submitted revenues that were incorrect for the last two quarters
of 2021 and all four quarters for 2022. This error in reporting did not lead to a change in the amount
of lost revenues available to be used by the Health Center (all quarters reported zero lost revenues).
Cause - The guidance provided by HHS to providers across the country as to how to report
their COVID-19-related expenses and lost revenues is, at times, difficult to comprehend and
apply. The Health Center's review processes over the portal submission failed to detect the errors.
Identification as a Report Finding - Not applicable.
Recommendation - The Health Center should continue to refine its understanding of the
guidance related to this type of reporting and work with their external advisors to identify
areas for improvement prior to submission to the Provider Relief Fund reporting portal.
View of Responsible Official and Planned Corrective Actions - The Health Center agrees with
this finding, however, does note that this did not in any way impact the amount of lost revenues
available to be used under Provider Relief Fund program guidance. See separate auditee document
for planned corrective action.