Finding Text
U.S. Department of Health and Human Services: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Federal Assistance Listing Number 93.498) 2022-001 - Lost Revenue Reporting Criteria: Recipients of Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution payments must comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by DHHS. Condition: The System?s reporting of 2022 lost revenue in the Period 4 Provider Relief Fund report was based on actual revenues for 2022 that did not agree to the audited financial statements. Questioned Costs: None Context: This finding appears to be an isolated instance. Effect: 2022 lost revenue was not accurately reported in the Period 4 Provider Relief Fund report however did not have an effect on the Provider Relief Funds the System retained. Cause: A clerical error occurred within the System?s internal 2022 lost revenue calculation. Recommendation: We recommend the System update the 2022 lost revenue amounts in future HRSA PRF reporting periods and implement policies and procedures to review Provider Relief Fund reports for accuracy prior to submission. Views of Responsible Official: See management?s Corrective Action Plan on page 60.