Finding Text
AL 93.498 - COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution. Criteria: Reporting; Special Reporting; PRF Report; Calculation of Lost Revenues Attributable to Coronavirus; 2019 Actuals option: Under its reporting requirements, Rebekah Rehab was required to report their actual revenue for each year 2019, 2020, 2021 and 2022 in quarterly amounts in the HRSA Provider Relief Fund Reporting Portal. Condition: Rebekah Rehab did not report its actual revenues from 2020 and 2021 on the HRSA Provider Relief Fund Reporting Portal. Questioned Costs: None. Cause: Rebekah Rehab utilized incorrect reports when inputting data from 2020 and 2021. Effect: Lost Revenues as reported on the HRSA Provider Relief Fund Reporting Portal were overstated by $1,340,277. Lost Revenue Reported Lost Revenue Recalculated Overstatement Q4 2020 2,106,452 1,285,829 820,623 Q4 2021 1,236,422 716,768 519,654 3,342,874 2,002,597 1,340,277 Repeat Finding: No. Recommendation: We recommend that management revise their HRSA Provider Relief Fund Reporting Portal to reflect actual revenues on a quarterly basis for 2020 and 2021. Views of Responsible Officials: See Auditee?s Corrective Action Plan.