Finding 580461 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-12

AI Summary

  • Core Issue: The Hospital submitted provider relief fund reports without proper review, leading to multiple errors.
  • Impacted Requirements: Reports must be accurate and submitted on time as per 45 CFR 75.342.
  • Recommended Follow-Up: Implement internal controls to ensure all financial reporting is accurate, complete, and reviewed.

Finding Text

Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Living No. 93.498 U.S. Department of Heath and Human Services Criteria or Specific Requirement – Reporting (45 CFR 75.342) The Hospital is required to prepare and submit period three and four provider relief fund reports to the U.S. Department of Health and Human Services. These reports are to be prepared using accurate financial information and submitted by the deadline established. Condition – The Hospital submitted the provider relief fund report without proper review. Questioned Costs – None Effect – The provider relief fund report submitted by the Hospital contained multiple errors. Cause – Internal controls and grant-related expense review processes were not in place. Identification as a Repeat Finding – Not applicable Recommendation – We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. View of Responsible Officials and Planned Corrective Actions – Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 4019 2023-002
    Significant Deficiency
  • 4020 2023-003
    Material Weakness Repeat
  • 4021 2023-004
    -
  • 580462 2023-003
    Material Weakness Repeat
  • 580463 2023-004
    -

Programs in Audit

ALN Program Name Expenditures
10.780 Community Facilities Loans and Grants (community Programs) $14.36M
93.498 Provider Relief Fund $2.34M
93.301 Small Rural Hospital Improvement Grant Program $257,732
93.461 Covid-19 Testing for the Uninsured $11,697