Finding 59687 (2022-001)

Finding 2022-001 Reporting - Internal Control Finding 93.498 Provider Relief Fund (PRF) Criteria and Condition: The Health Resources and Services Administration (HRSA) Provider Relief Fund Reporting Portal Reporting User Manual provides guidance on reporting expenses and lost revenues in the HRSA portal. Context: The amount of lost revenue reported by management in the HRSA portal Period 3 submission was incorrect. Management entered positive amounts in the Period 3 submission for lost revenues although no amount of lost revenues should have been reported in the Period 3 submission. Cause and Effect: Management misinterpreted the instructions and reported quarters in which there was no lost revenue in the HRSA portal Period 3 submission. Questioned Costs: Management?s lost revenue calculation supported the Period 3 PRF payments received although the amounts submitted as lost revenues in the portal were incorrect. Therefore, there are no questioned costs identified. Recurring Finding: This finding is not a recurring item. Recommendations: We recommend that management review the HRSA Provider Relief Fund Reporting Portal Reporting User Manual prior to each reporting deadline to ensure any changes communicated are addressed in Bancroft?s submission. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.