Finding Text
2022-003 Federal agency: U.S Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Living Number: 93.498 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and 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 allowable costs were not effective. Questioned costs: $2,240 Context: During the audit, 1 of the 60 cash disbursements selected for reporting period 3 was not an allowable costs for targeted disbursements related to infection control. Cause: Management Oversight Effect: The Organization?s internal controls around compliance were not effective. Repeat Finding: N/A Recommendation: We recommend that management review all expenditures to ensure they are allowable costs. Views of responsible officials: There is no disagreement with the audit finding.