Finding 612294 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-15
Audit: 32797
Organization: Healthfirst Bluegrass INC (KY)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The Health Center made a clerical error in reporting expenditures instead of lost revenue for the Provider Relief Fund.
  • Impacted Requirements: Compliance with reporting standards under 45 CFR section 75.342 is at risk due to inaccurate financial information.
  • Recommended Follow-Up: Management should create clear policies for accurate reporting and will update the report in the next submission, with oversight from the CFO.

Finding Text

Provider Relief Fund; Federal Assistance Listing No. 93.498; U.S. Department of Health & Human Services Criteria or specific requirement: Reporting ? 45 CFR section 75.342. Condition: The Health Center is required to prepare and submit period three Provider Relief Fund (PRF) reporting using accurate financial information. Questioned cost: $0. Context: In the testing of the PRF report, the Health Center inadvertently inputted expenditures. Effect or potential effect: Potential errors may have been reported on the PRF report. Cause: The Health Center made a clerical error in reporting expenditures when the lost revenue was the source of use of the PRFs. Identification as a repeat finding, if applicable: Yes. Recommendation: We recommend management develop policies and procedures to compile and accurately report the information to ensure accurate reporting. Views of responsible officials and corrective actions: Management agrees with the finding and will update the report in the next reporting submission. Dan Becker, CFO, will work to reopen the period three report to update the financial information.

Categories

Reporting

Other Findings in this Audit

  • 35852 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Covid-19 Fy 2022 American Rescue Plan Act $4.10M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.84M
93.498 Provider Relief Fund $1.42M
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $753,385
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $737,789
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $63,432
93.461 Covid-19 Testing for the Uninsured $29,110