Finding Text
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund and American Rescue Plan AL Number: 93.498 Award Period: January 1, 2022 ? June 30, 2022 (Period 3) and July 1, 2022 ? December 31, 2022 (Period 4) Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: PRF and ARP funds cannot be used to cover expenditures for which support of the expense cannot be provided. Condition and Context: During our testing, we noted an amount that was included on the report as an expense, but the expense was subsequently reversed. Cause: Management oversight in submitting costs for reimbursement without adequate support and payment. Effect: Potential to receive improper reimbursement from the Provider Relief Fund. Questioned Costs: $77 Repeat Finding: No Recommendation: We recommend that management review the PRF and ARP guidelines to make sure amounts requested for reimbursement are supported by paid invoices. Management?s Response: Management will review reporting requirements to ensure proper reporting in future periods. However, it is noted there was sufficient unreimbursed expenses to support the PRF and ARP distributions received.