Finding Text
Condition: The District did not meet its reporting requirements to report the use of the funds to prevent, prepare for, and respond to coronavirus and that the payment shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus and not reimbursed by another source. Criteria: 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 reported 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. Context: During the audit, it was determined that the District used reimbursed expenses from reporting period 1 and 2 to report in period 4 to Health Resources and Services Administration for Provider Relief Funds. However, the District replaced these funds with other allowable unreimbursed expenses. Cause: Management oversight. Effect: The Organization is not in compliance with federal regulations and guidelines surrounding the reporting of the Provider Relief Funds. Recommendation: We recommend that management review expenditures before submitting to Health Resources and Services Administration. View of Responsible Officials: Management will review the specific grant?s rules and regulations before submitting to Health Resources and Services Administration.