Finding 618190 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-11
Audit: 38483
Organization: Muskingum Valley Health Centers (OH)
Auditor: Blue and CO LLC

AI Summary

  • Core Issue: The Organization incorrectly reported its use of Provider Relief Fund (PRF) grant funds for period 4, omitting allowable expenses.
  • Impacted Requirements: The PRF grant requires accurate reporting of fund usage, including all relevant expenses and allowable options.
  • Recommended Follow-Up: Contact HRSA to discuss options for correcting the reporting, although the portal is unlikely to reopen due to no anticipated changes in fund retention.

Finding Text

Section III ? Findings and questioned costs relating to Federal awards: 2022-001: Reporting Federal Agency and Program: U.S. Department of Health and Human Services; Provider Relief Fund ? Assistance Listing No. 93.498 Criteria: The Provider Relief Fund (PRF) grant requires providers to prepare and submit a report on their use of funds utilizing various options, in addition to other information about the Organization that is relevant to administration of the award. Condition: The Organization?s period 4 reporting for the PRF grant was incorrectly completed utilizing option ii and omitted certain allowable expenses. Cause: The completion of period 4 reporting was completed and submitted without consideration of other allowable options and the inclusion of certain allowable expenses. Effect: There are no known or likely questioned costs related to this error in reporting since management is able to demonstrate sufficient lost revenues and expenses under allowable methods. See views of responsible officials and planned corrective action below. Recommendation: We recommended that the Organization contact the cognizant oversight agency, Health Resources and Services Administration (HRSA), and discuss reopening the reporting portal to change period 4 reporting to utilize another allowable method and to include additional expense information. HRSA indicated that the portal would not be reopened as the change in reporting would not result in unused funds. View of Responsible Officials and Planned Corrective Action: Management communicated with HRSA regarding a potential portal reopening for the effected reporting period to correct methods and expenses. As there were no anticipated changes in retention of funds the portal was not reopened.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.74M
93.498 Provider Relief Fund $1.80M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $38,220
84.425 Education Stabilization Fund $20,667