Finding Text
Finding 2022-001 ? Evidence of review of Provider Relief Funds reporting submissions U.S. Department of Health and Human Services Federal Assistance Listing Number/ Name of Federal Program 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or Specific Requirement The responsibility for the preparation and review of the Provider Relief Fund (?PRF?) report should be segregated. In addition, the reviewer of the PRF report should be an employee that is a level above the preparer of the PRF report to ensure that the PRF report is accurate. Condition There is no evidence of review of the PRF reports other than by the preparer. Questioned Costs None Context The lack of review of the PRF reports by an employee other than by the preparer was noted for the Period 3 PRF report. Effect Management was unable to segregate the function of preparer and reviewer for the PRF report. Cause Due to limited staff in the finance department, management was unable to adequately segregate duties for the preparer and reviewer functions of the PRF reporting process. Identification of a repeat finding Yes Recommendation We recommend that management maintains evidence of a review process and ensure that future reporting is prepared by an accounting official and is reviewed by an employee that is a level above the preparer. Views of responsible officials Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process.