Finding Text
Finding 2022-001: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Numbers: 93.498 Criteria The Coronavirus Aid, Relief, and Economic Security (CARES) Act and American Rescue Plan (ARP) Act of 2021 appropriated funds to reimburse eligible healthcare providers for health carerelated expenses or lost revenues attributable to COVID-19. These funds were distributed by Health Resources and Services Administration (HRSA). HRSA developed the Provider Relief Fund (PRF) Reporting Portal to enable PRF and ARP Rural recipients to comply with mandatory reporting requirements. Condition The Center's submission to the PRF Portal included inconsistencies with the accounting records. Context There were inconsistencies with the COVID-19 related reporting on the PRF Portal which led to the PRF portal not matching the respective accounting records. It is noted that the Center had an adequate amount of lost revenue to earn the PRF funding received. Questioned Costs None. Cause The Center misinterpreted the guidance provided by Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) and American Rescue Plan (ARP) program. Effect The Center did not complete the PRF Reporting Portal properly in accordance with guidance provided by Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) and American Rescue Plan (ARP) program and as a result the data on the report was not correct. Recommendation The Center should strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.