Finding Text
Federal Agency U.S. Department of Health and Human Services Federal Program Name: Provider Relief Funds Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2020 ? December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria: Grant compliance requires that costs are reported to the appropriate categories for presentation purposes. Such reporting requirements are required to ensure that expenses are presented accurately in accordance with all program requirements. Condition: The Health System included expenses in their period 4 reporting to Health Resources & Services Administration (HRSA) that were recorded in the incorrect categories and periods. Context: CLA noted during reporting testing that the Health System performed an allocation of expenditures for their reporting to HRSA, rather than actual expenditures that were allowable in accordance with the program. Cause: The Health System reported expenditures on an allocation basis when only a single category was required to report the expenditures.