Finding 583064 (2021-005)

Finding 2021-005 Program Name/CFDA Title: Provider Relief Fund Federal Assistance Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Type of Finding: Significant Deficiency Compliance Requirement: Reporting Condition: The Organization’s internal controls over compliance related to reporting were not effective. Criteria: The Provider Relief Funds (PRF) were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563). Recipients agreed to terms and conditions, which require compliance with reporting requirements as specified by the Secretary of the U.S. Department of Health and Human Services (HHS). Context: The audit was not completed and submitted to the Health Resources and Services Administration’s Division of Financial Integrity by the September 30, 2022 deadline. Cause: Internal controls over audit report submission were not operating effectively. Questioned Costs: None. Effect: The Organization did not submit the audit report to the Health Resources and Services Administration’s Division of Financial Integrity by the due date of September 30, 2022. Recommendation: We recommend the Organization put processes in place over reporting to ensure timely submission of the audit report. Response of Responsible Officials: The Organization concurs with this recommendation. Management will put processes into place to ensure timely submission of the audit report prior to the reporting deadline.