Finding Text
2022-001 Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Fund AL Number: 93.498 Award Period: July 1, 2020 ? December 31, 2020 (Period 2) and January 1, 2021 ? June 30, 2021 (Period 3) Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or specific requirement: Costs applied to the report must be in compliance with certain provisions of laws, regulations, contracts, and grant agreements. Condition and Context: UTPCF?s Provider Relief Fund filings with the Health Resource and Service Administration (HRSA) contained misstatements of expenses for period 3. Cause: UTPCF inadvertently included the same expenses twice, once in Period 1 and once in Period 3. Effect: The expense amount reported to HRSA for Reporting Period 3 was misstated. The misstatements had no impact on the amount of Provider Relief Funds that UTPCF was allowed to retain since UTPCF had an excess of lost revenues over the amount of Provider Relief Funds received. Questioned Costs: $492,698 Repeat finding: No Recommendation: We recommend that UTPCF ensure that future filings with HRSA accurately report expenses. Management?s Response: Management agrees with the finding and has taken steps to ensure the accuracy of expenses in its future filings. However, it is noted there was sufficient lost revenue to support the PRF distributions received.