Finding Text
2022-004 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: April 1, 2020 ? June 30, 2020 (Period 1) and July 1, 2020 ? December 31, 2020 (Period 2) Type of Finding: Significant deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Provider Relief Fund cannot be used to cover unsupported or inaccurate expenditures. Condition and Context: During our testing we noted 13 instances out of a sample of 40 where there were differences in the reported payroll expenditures compared to the support received. Cause: There were changes in employee wage rates that didn?t get updated in the COVID-19 screening logs. Effect: Potential to receive excess reimbursement from the Provider Relief Fund. Questioned Costs: $257 Repeat finding: No Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines and tie back to support. Management?s Response: Management will review reporting requirements and policies to ensure proper reporting in future periods. However, it is noted there was sufficient lost revenue to support the PRF distributions received.