Finding Text
Identifying Number: 2022-001 Information of the Federal Program: Federal Assistance Listing #93.498, Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Criteria or Specific Requirement: Uniform Guidance in 2 CFR 200.303 requires the Organization to establish and maintain internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in accordance with the terms and conditions of the grant. The Post-Payment Notice of Reporting Requirement dated June 11, 2021, requires that nursing home infection control distributions may only be used for infection control expenses, and the infection control expenses be reported in the HRSA PRF Reporting Portal. Condition: The Organization does not have adequate internal controls in place to provide reasonable assurance that the input of infection control expenses reported in the HRSA Reporting Portal was reviewed and approved for allowability, accuracy and completeness in compliance with the terms and conditions of the PRF. Cause: The review process of the amounts submitted in the HRSA PRF Reporting Portal was not consistently documented, and therefore, controls are not operating effectively. Questioned Costs: None Context: There was no documented review of the HRSA PRF Reporting Portal submissions for Periods 2 and 3 for the infection control expenses. Repeat Finding: No Recommendation: A formal process should be implemented and placed in service to ensure the review process of the infection control expenses submitted into the HRSA PRF Reporting Portal is documented. Views of Responsible Officials: See Corrective Action Plan.