Finding Text
2022-001 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: The Organization?s internal controls over compliance related to reporting were not effective. Questioned costs: $49,894 Context: During the audit, it was determined that the Organization provided support for recorded expenses did not reconcile to the amount reported. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: 2021-001 Recommendation: We recommend that management review all expenditures for direct support. Views of responsible officials: There is no disagreement with the audit finding.