Finding Text
2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned costs: $0 Context: During the audit, it was determined that one out of 13 expenditures selected for testing did not agree to the supporting payment. Cause: Purchase order information was used to accumulate COVID-19 related costs for reporting on during reporting period three. The amount paid for the items on the purchase order was less than the original purchase order.Effect: The listing of expenditures used to populate the report was overstated due to using purchase order information. There were sufficient other expenditures to utilize the infection control payment. Recommendation: We recommend expenditures only be allocated to Provider Relief Funds after they have been paid. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the error in the report and for future reporting periods will verify expenditures have been paid before reporting.