Finding Text
Finding 2022-101: Accuracy of Reporting Federal Agency: U.S. Department of Health and Human Services Award Name: COVID-19 Provider Relief Funds Program Year: Provider Relief Reporting Periods 3 and 4 Assistance Listing Number: 93.498 Criteria: Management was responsible for reporting accurate lost revenues based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain revenues included in the final report were not accurate based on the definitions of the grant agreement and supporting documentation. Context: The lost revenues reported for the periods were not accurate. Cause: The supporting documentation retained that calculated lost revenues did not agree to the financial records in the general ledger. Effect: As a result of the condition, the System?s required reporting for this grant was misstated. The misstated amount did not negatively impact the amount of lost revenue applied against funding received Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure a review is performed prior to submission to the awarding agency. Views of Responsible Officials: Management acknowledges the finding and will submit an amended report to the awarding agency, as applicable.