Finding Text
2022 ? 001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding CFDA Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control in and over Compliance Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital?s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that differences in the Hospital?s accumulation of lost revenues by quarter occurred compared to actual results. Overall, the accumulated calculation of lost revenues was not impacted but the presentation by quarter was. Cause: The Hospital?s spreadsheets used to accumulate the lost revenue information had formula problems. Effect: The auditor noted no instances of noncompliance with the provisions of lost revenues claimed, as the overall amount claimed was accurate; however, the internal controls around compliance over quarterly reporting were not effective. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.