FAC Explorer

Finding 592216 (2022-007)

-
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-03-19
Audit: 18892
Organization: Trinity Health (MI)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: The Corporation claimed $21,338 in expenses for bulk food items that are not allowed under the Provider Relief Funds for Skilled Nursing Facility Infection Control.
  • Impacted Requirements: Expenses must only cover specific COVID-19 related costs as outlined in the 2022 Compliance Supplement.
  • Recommended Follow-Up: Management should create formal policies to ensure thorough review of grant-related expenses before submission.

Finding Text

Condition ?The Corporation included expenses, at most totaling $21,338, that are not allowed under the criteria for Provider Relief Funds Skilled Nursing Facility Infection Control (?SNF?) funding, as dictated by the 2022 2 CFR Part 200 Compliance Supplement (?Compliance Supplement?). Criteria ? Per the Compliance Supplement, SNF funds may only be used to reimburse recipients for costs associated with administering COVID-19 testing, reporting COVID-19 tests results to local, state, and federal governments, hiring staff to provide patient care or administrative support, expenses incurred to improve infection control, or providing additional services to residents. Cause ? There were two expenditure selections that were recorded for the purchase of bulk food items that did not qualify as allowable activities under the grant. In the identified instances of noncompliance, these expenditures were recorded in the incorrect cost center and should not have been applied to the grants as SNF expenses eligible for reimbursement. Effect ? Consequences for failure to comply with grant conditions may include a reduction of overall award. Questioned costs ? None Context ? Two out of forty-two selections were improperly included as SNF expenditures. Repeat Finding from Prior Year ? No Recommendation? Management should institute formal policies and procedures to ensure grant related expenditure support is reviewed in more detail before including expenditures on in the HHS portal and on the consolidated SEFA.

Categories

Reporting Procurement, Suspension & Debarment Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $437.80M
93.395 Cancer Treatment Research $3.31M
84.268 Federal Direct Student Loans $2.61M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.74M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.34M
93.261 National Diabetes Prevention Program: Preventing Type 2 Diabetes Among People at High Risk $1.32M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $490,305
93.650 Accountable Health Communities $482,098
93.461 Covid-19 Testing for the Uninsured $463,967
93.917 Hiv Care Formula Grants $435,824
93.575 Child Care and Development Block Grant $374,477
93.150 Projects for Assistance in Transition From Homelessness (path) $301,933
93.778 Medical Assistance Program $290,890
93.011 National Organizations of State and Local Officials $261,609
93.155 Rural Health Research Centers $252,916
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $242,581
93.914 Hiv Emergency Relief Project Grants $200,711
93.994 Maternal and Child Health Services Block Grant to the States $184,369
14.241 Housing Opportunities for Persons with Aids $180,053
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $171,404
84.063 Federal Pell Grant Program $156,515
93.667 Social Services Block Grant $152,319
14.231 Emergency Solutions Grant Program $150,000
93.604 Assistance for Torture Victims $136,091
93.276 Drug-Free Communities Support Program Grants $135,075
93.566 Refugee and Entrant Assistance_state Administered Programs $104,053
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $97,279
97.067 Homeland Security Grant Program $90,328
16.831 Children of Incarcerated Parents $87,219
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $83,971
93.268 Immunization Cooperative Agreements $75,730
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $67,246
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $66,697
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $65,746
16.575 Crime Victim Assistance $62,550
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $53,800
93.697 Covid-19 Testing for Rural Health Clinics $53,746
16.838 Comprehensive Opioid Abuse Site-Based Program $53,386
93.839 Blood Diseases and Resources Research $53,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $52,010
84.007 Federal Supplemental Educational Opportunity Grants $51,921
16.588 Violence Against Women Formula Grants $49,607
93.940 Hiv Prevention Activities_health Department Based $41,903
14.218 Community Development Block Grants/entitlement Grants $41,302
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $40,665
93.889 National Bioterrorism Hospital Preparedness Program $40,000
93.958 Block Grants for Community Mental Health Services $34,798
93.364 Nursing Student Loans $24,541
10.558 Child and Adult Care Food Program $24,522
93.866 Aging Research $24,282
93.879 Medical Library Assistance $22,413
14.267 Continuum of Care Program $20,796
93.310 Trans-Nih Research Support $20,295
16.529 Education, Training, and Enhanced Services to End Violence Against and Abuse of Women with Disabilities $17,338
97.024 Emergency Food and Shelter National Board Program $12,500
93.247 Advanced Nursing Education Grant Program $12,348
93.301 Small Rural Hospital Improvement Grant Program $12,094
93.399 Cancer Control $11,675
93.083 Prevention of Disease, Disability, and Death Through Immunization and Control of Respiratory and Related Diseases $10,352
93.226 Research on Healthcare Costs, Quality and Outcomes $8,910
16.017 Sexual Assault Services Formula Program $8,657
93.624 Aca - State Innovation Models: Funding for Model Design and Model Testing Assistance $7,614
93.242 Mental Health Research Grants $7,286
93.069 Public Health Emergency Preparedness $6,078
16.813 Nics Act Record Improvement Program $6,000
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $5,480
16.320 Services for Trafficking Victims $5,173
21.019 Coronavirus Relief Fund $5,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,049
84.425 Education Stabilization Fund $3,773
93.837 Cardiovascular Diseases Research $1,500
93.788 Opioid Str $356
20.600 State and Community Highway Safety $69