Finding 623129 (2022-001)

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Funds Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Grant Compliance requires that the County submit their Provider Relief Fund (PRF) expenditures on the PRF reporting portal using key line items such as Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Lost Revenues based on actual expenditures or revenues that were consistent with the terms and conditions of the grant and maintain support for those reporting line items. Condition: The County included expenditures in the required report that were not allowable per program guidance. Questioned Costs: No questioned costs noted. Context: During the testing of reports mentioned above, we noted the listing of expenditures provided by the County that was reported on the Schedule of Expenditures of Federal Awards (SEFA) did not agree to the amounts submitted to HRSA for the Period 2 submission. Cause: Management misunderstood what costs were allowable due to changes in the grant guidelines when originally submitted. Management identified the error in 2022 and has revised their submission and provided the revised submission for testing. Effect: The County was not in compliance with program reporting requirements. Repeat Finding: Not a repeat finding. Recommendation: CLA recommends that the County reach out for clarification on allowable expenditures and uses of grant funds if there is confusion. Views of responsible officials: There is no disagreement with the audit finding.