Finding 597117 (2022-004)

COVID-19 Provider Relief Fund and American Rescue (ARP) Rural Distribution CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) Condition ? The System is required to prepare and submit period 2 and period 3 provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? None Context ? Errors were made in the System?s Option iii Lost Revenues reported in periods 2 and 3. Specifically, certain Lost Revenues experienced during the period of availability were not reported; however, when these errors are considered, the System?s available Lost Revenue increased from what was originally reported in periods 2 and 3. Effect ? Errors were identified in the System?s Option iii quarterly Lost Revenue totals reported to HHS; however, when these errors are considered, the System?s total Provider Relief Fund payments applied to lost revenues did not change from what was originally reported in periods 2 or 3. Cause ? The System?s internal controls did not properly identify certain reporting requirements for the Provider Relief Fund and American Rescue (ARP) Rural Distributions. Identification as a repeat finding ? Not a repeat finding Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.