Finding 601294 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-11
Audit: 25252
Organization: West Vue, Inc. (MO)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The Organization's lost revenue calculations for the COVID-19 Provider Relief Fund did not match the reported amounts for Period 2.
  • Impacted Requirements: Reporting must comply with 45 CFR 75.42 as set by HHS/HRSA.
  • Recommended Follow-Up: Management should double-check all calculations and supporting details against the reporting portal before submission.

Finding Text

2022-022 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement ? Reporting (45 CFR 75.42) Condition ? The Organization?s underlying lost revenue calculations by quarter did not agree to quarterly amounts reported within Period 2 reporting submissions. Questioned Costs ? None Context ? The Provider Relief Fund report for Period 2 was obtained and it was determined that the underlying detail support for lost revenues as reported under Period 2 reporting requirements did not agree to amounts reported by quarter within the reporting portal. Effect ? The Organization?s reporting of lost revenues was not prepared in accordance with the requirements determined by HHS/HRSA. Cause ? Management made a clerical error in the underlying detail supporting the calculation. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission.

Categories

Reporting

Other Findings in this Audit

  • 24852 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $8.16M
93.498 Provider Relief Fund $223,283
14.195 Section 8 Housing Assistance Payments Program $93,845