Finding Text
Criteria: Management is responsible for the requirements of laws,regulations, contracts, and grants applicable to its federal programs. This requires management to complete the reporting portion associated with the Department of Health and Human Services ("HHS") Provider Relief Fund ("PRF") Portal to report the Corporation's usage of the funds for COVID-related expenses and lost revenues in the applicable period in the PRF Portal. The PRF Portal specifies a timeline for reporting dependent on when the PRF were received. Condition: During our testing, we noted that management did not submit the Period 4 information in the PRF Portal for one of the entity's American Rescue Plan ("ARP") rural distributions. Cause of Condition: The entity that did not report on the Period 4 ARP rural distribution as they thought it was being included in the reporting for the general distribution payment which was reported at the parent. Potential Effects of Condition: For the Period 4 ARP rural distribution, received on November 23, 2021 in the amount of $743,753, the Corporation has not complied with the terms and conditions of the PRF as management did not report the usage of the funds in the PRF Portal for the Period 4 payment. The Period 4 reporting period has closed and management is currently working with the Health Resources and Services Administration ("HRSA") to correct the issue. The $743,753 are considered questioned costs. Recommendation: We recommend that management implement controls to ensure all information is submitted in the PRF Portal by the specified due date. It is our understanding that management has contacted HRSA and is currently working with them to correct the issue and report on the usage of the Period 4 ARP rural distribution. Views of Responsible Officials: Management's response is reported in the "Corrective Action Plan" at the end of the report.