Finding 635359 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-24
Audit: 54963
Organization: Juniper Health Inc. (KY)

AI Summary

  • Core Issue: Period 4 reporting for the Provider Relief Fund included expenses already claimed in Period 1, indicating a lack of oversight.
  • Impacted Requirements: Compliance with accurate reporting as per 45 CFR 75.342 was not met, but there were no questioned costs.
  • Recommended Follow-Up: Implement a thorough review process of prior submissions to enhance accuracy in future federal financial reporting.

Finding Text

C. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Federal Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Asset Listing Number: 93.498 Federal Agency: U.S. Department of Health and Human Services Compliance Requirement: Reporting (45 CFR 75.342) Criteria: Information reported on the Provider Relief Fund Reporting Portal should be reported accurately and within the required criteria. Condition: We noted that Covid-19 related expenses claimed on the Period 4 reporting included expenses that had been reported on the Organization?s Period 1 reporting. Cause: Oversite and failure to compare amounts to previously completed filings. Effect: The Period 4 reporting was improperly completed; however, there was no net impact because the Organization had more than enough additional lost revenues to cover the expenses that had been reported in error. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that more care be taken when preparing required federal financial reporting to ensure its accuracy. Management?s Response: Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy.

Categories

Reporting

Other Findings in this Audit

  • 58917 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3.21M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.05M
93.498 Provider Relief Fund $357,596
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,757