Finding 58917 (2022-001)

C. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Federal Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Asset Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Reporting (45 CFR 75.342) Criteria: Information reported on the Provider Relief Fund Reporting Portal should be reported accurately and within the required criteria. Condition: We noted that Covid-19 related expenses claimed on the Period 4 reporting included expenses that had been reported on the Organization?s Period 1 reporting. Cause: Oversite and failure to compare amounts to previously completed filings. Effect: The Period 4 reporting was improperly completed; however, there was no net impact because the Organization had more than enough additional lost revenues to cover the expenses that had been reported in error. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that more care be taken when preparing required federal financial reporting to ensure its accuracy. Management?s Response: Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy.