Finding Text
Portal Reporting MATERIAL WEAKNESS Criteria: Controls should be in place to ensure that amounts reported on the Department of Health Resources and Services Administration (HRSA) portal (the Portal) are accurate and properly supported by accounting records. Condition: The same expenditures reported on the Portal were reported on more than one submission. Effect: Reimbursed expenditures were overstated while lost revenues reimbursed by Provider Relief Funds were understated. Cause: The individual who compiled and entered the data for Period 1 reporting left the Community shortly thereafter. A different individual compiled and entered the data for Period 2 reporting inadvertently picking up certain expenditures previously reported in Period 1. Recommendation: We recommend that management implement controls over the preparation of schedules used to input amounts into the Portal and that someone independent of compiling the data review the schedules before the amounts are submitted to HRSA. Views of responsible officials and planned corrective actions: Management agrees with this finding. Please refer to page 38 for the Corrective Action Plan.